# A100 - A399 Funding - Budgetary Resources Other Than Collections

**A102**To record an anticipated appropriation.

**Comment:**For receipt of appropriation, see USSGL TC-A104.

# Budgetary Entry

**Proprietary Entry**

None

**A104**To record the enactment of appropriations.

**Comment:**If appropriations were anticipated, credit USSGL account 412000. For anticipated appropriations, see USSGL TC-A102. Use USSGL account 462000 for appropriations exempt from apportionment. This transaction is not recorded by special or non-revolving trust funds unless amounts are appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant.

# Budgetary Entry

**A108**To record authority that was temporarily reduced and subsequently reclassified as a closing entry in the previous year.

**Comment:**Refer to Office of Management and Budget Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. If the reduction is classified as a sequester amount, record only if the Office of Management and Budget has determined that the amount becomes available for obligation in the subsequent fiscal year.

**Reference:**USSGL implementation guidance; Temporary Reduction

# Budgetary Entry

**Proprietary Entry**

None

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions)

 (Bulletin No. 2018-04) (III AT - 41) (March 2018)

**A110**To record in the gaining fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund.

**Comment:**See USSGL TC-A112 for the expired losing fund.

**A112**To record in the losing fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund

**Comment:**See USSGL TC-A110 for gaining funds. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

# Budgetary Entry

**A114**To record an anticipated appropriation expenditure transfer from a trust fund to a general fund.

**Comment:**In exceptional cases, this transaction may be recorded for an anticipated expenditure transfer to a trust fund account, for example, where the recipient account is a Limitation on Administrative Expenses trust fund.

**Reference:**USSGL implementation guidance; Transactions for SF 133 Appropriated Trust Fund Expenditure Transfers

# Budgetary Entry

**Proprietary Entry**

None

**A116**To record budgetary authority apportioned by the Office of Management and Budget and available for allotment.

# Budgetary Entry

Debit	445000	Unapportioned Authority Credit		451000		Apportionments

# Proprietary Entry

None

**A118**To record anticipated resources apportioned but not available for use until they are realized for anticipated resources in programs subject to apportionment.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

# Budgetary Entry

Debit	445000	Unapportioned Authority

Credit	459000	Apportionments - Anticipated Resources - Programs Subject to

Apportionment

# Proprietary Entry

None

**A119**To record anticipated resources in programs exempt from apportionment.

**Comment:**USSGL account 469000 is used as a funds control mechanism.

# Budgetary Entry

**Proprietary Entry**

None

**A120**To record the allotment of authority.

# Budgetary Entry

Debit	451000	Apportionments

Credit	461000	Allotments - Realized Resources

# Proprietary Entry

None

**A122**To record the realization of previously anticipated and apportioned authority for programs subject to apportionment.

**Comment:**USSGL transactions that reference this transaction: A186, A212, A706, A708, B126, C106, C109, C114, C116, C124, C130, C132, C136, C148, C152, C154, C182, C412, C416, C602, C606, C612, C614, C616, C618, C626, C640, C650,

D108, D110, and D134. USSGL transactions that reference a reversal of this transaction: A712, C604, C608, and C620.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

# Budgetary Entry

**Proprietary Entry**

None

**A123**To record the realization of previously anticipated authority for programs exempt from apportionment.

**Comment:**USSGL transactions that reference this transaction: A186, A212, A706, B126, C106, C109, C116, C124, C130, C132, C136, C148, C152, C154, C182, C412, C416, C602, C606, C612, C614, C616, C618, C626, C640, D108, D110, and D134.

USSGL transactions that reference a reversal for this transaction: A712, C604, C608, and C620.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

# Budgetary Entry

**Proprietary Entry**

None

**A124**To withdraw recoveries of prior-year obligations and/or nonexpenditure transfers derived from special or non-revolving trust fund receipts (made available from previously precluded amounts.) This account should be used in Treasury accounts that have/had outstanding balances in USSGL account 439700.

**Comment:**The balance in USSGL account 439701 should be reflected as part of the end-of year balance on Schedule N: Special and Trust Fund Receipts Schedule of the Budget of the United States Government. Trust and special funds whose authority is limited to the current year obligations will record this transaction at yearend as a preclosing adjusting entry.

# Budgetary Entry

**Proprietary Entry**

None

**A125**To record a reduction in authority for advance funding made available in the previous year.

**Reference:**USSGL Implementation guidance; USSGL Advance Funding Scenario

# Budgetary Entry

**Proprietary Entry**

None

**A126**To record amounts specifically withheld from apportionment by the Office of Management and Budget (OMB).

**Comment:**Reverse this transaction when authority is released.

# Budgetary Entry

**Proprietary Entry**

None

**A127**To record budget authority (that is appropriated receipts) temporarily precluded from obligation.

**Comment:**The balance in USSGL accounts 439700 and 439800 should be reflected as part of the end-of-year balance on Schedule N: Schedule on Unavailable Collections of the Budget of the United States Government. Trust and special funds whose authority is limited to the current year obligations will record this transaction at yearend as a preclosing adjusting entry.

**Reference:**USSGL implementation guidance; Authority Temporarily Precluded From Obligation

# Budgetary Entry

**Proprietary Entry**

None

**A128**To record authority temporarily unavailable pursuant to public law.

**Comment:**Reverse this transaction if authority becomes available. Refer to F126 for related preclosing entry.

# Budgetary Entry

**Proprietary Entry**

None

**A129**To record spending authority from offsetting collections temporarily precluded from obligation.

**Comment:**The balance in USSGL accounts 439700 and 439800 should be reflected as part of the end-of-year balance on Schedule N: Schedule on Unavailable Collections of the Budget of the United States Government. Trust and special funds whose authority is limited to the current year obligations will record this transaction at yearend as a preclosing adjusting entry.

**Reference:**USSGL implementation guidance; Authority Temporarily Precluded From Obligation

# Budgetary Entry

**Proprietary Entry**

None

**A130**To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily unavailable as a result of a refund collected or recovery of a prior-year obligation that is unavailable for obligation and is to be reclassified as "Receipts Unavailable for Obligation Upon Collection" at yearend.

**Comment:**See USSGL TC-A139 for trust or special fund refunds or recoveries that are to be reclassified as "Receipts and Appropriations Temporarily Precluded From Obligation" at yearend.

**Reference:**USSGL implementation guidance; Trust or Special Fund Guidance on Refunds of Prior-Year Obligations

# Budgetary Entry

**Proprietary Entry**

None

**A131**To record a permanent reduction of borrowing or contract authority.

**Comment:**Refer to Office of Management and Budget Circular No. A-11 for the definition of reductions.

Reductions include rescissions, across-the-board reductions, and sequestrations. With USSGL account 439200, use Authority Type Code attribute "B" to record reductions of borrowing authority or Authority Type Code attribute "C" to record reductions to contract authority. There is no effect on USSGL account 101000, Fund Balance With Treasury, when borrowing authority or contract authority is reduced.

**Reference:**USSGL implementation guidance; Permanent Reductions

# Budgetary Entry

**Proprietary Entry**

None

**A132**To record a permanent reduction of unexpended appropriations.

**Comment:**Credit USSGL account 299000 if fund withdrawal does not occur simultaneously. For withdrawal of funds, see USSGL TC-A141. Refer to Office of Management and Budget Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

**Reference:**USSGL implementation guidance; Permanent Reductions

**A133**To record budget authority permanently reduced in a special or trust expenditure Treasury Appropriation Fund Symbol funded by a special or trust unavailable receipt account.

**Comment:**Refer to Office of Management and Budget Circular A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. Note: To return fund balance to the related special and trust unavailable receipt account, also post USSGL TC-A185.

**Reference:**USSGL implementation guidance; Permanent Reductions - Unavailable Receipt Accounts

# Budgetary Entry

**A134**To record appropriated receipts permanently reduced and canceled by legislative action in special and trust Treasury Appropriation Fund Symbols.

**Comment:**Refer to Office of Management and Budget (OMB) Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. This transaction applies to a permanent reduction and cancellation. Fund balance must be returned to a miscellaneous receipt account designated by OMB on an SF 1151, Nonexpenditure Transfer, coded as a capital transfer. Credit USSGL account 299000 if withdrawal of funds does not occur simultaneously.

**Reference:**USSGL implementation guidance; Permanent Reductions - Unavailable Receipt Accounts

**A135**To record budget authority temporarily reduced by legislative action. This transaction may be used in special and trust Treasury Appropriation Fund Symbols that are designated by Treasury as available for investment, or in revolving funds, or for reductions of spending authority from offsetting collections if deemed appropriate by the Office of Management and Budget (OMB) and/or specific legislative action.

**Comment:**Also post USSGL TC-A422 to adjust the receivable if USSGL account 416600 was previously established. Also post USSGL TC-518 to adjust the receivable if USSGL account 412600 was previously established. When reducing spending authority from offsetting collections, include Authority Type Code attribute "S" to ensure proper flow OMB Schedule P. Refer to OMB Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations.

**Reference:**USSGL implementation guidance; Temporary Reductions

# Budgetary Entry

**Proprietary Entry**

None

**A136**To record rescission and withdrawal of funds for balances previously recorded as pending rescission.

**Comment:**Credit USSGL account 299000 if fund withdrawal does not occur simultaneously. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

**A137**To record unobligated balances withheld from availability pending congressional action or Presidential rescission proposal.

**Comment:**Reverse this transaction when there is a release of authority previously unavailable pending rescissions.

# Budgetary Entry

**Proprietary Entry**

None

**A138**To record estimated recoveries of prior-year unpaid obligations.

# Budgetary Entry

Debit	431000	Anticipated Recoveries of Prior-Year Obligations

# Proprietary Entry

None

**A139**To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily unavailable as a result of a refund collected or recovery of a prior-year obligation that is unavailable for obligation and is to be reclassified as "Receipts and Appropriations Temporarily Precluded From Obligation" at yearend.

**Comment:**See USSGL TC-A130 for trust or special fund refunds or recoveries that are to be reclassified as "Receipts Unavailable for Obligation Upon Collection" at yearend.

**Reference:**USSGL implementation guidance; Trust or Special Fund Guidance on Refunds of Prior-Year Obligations

# Budgetary Entry

**Proprietary Entry**

None

**A140**To record anticipated collections including refunds from prior- year amounts that were obligated and outlayed in unexpired Treasury Account Symbol (TAS).

**Comment:**See USSGL TC A118 for anticipated resources apportioned but not available for use until they are realized. Refunds that were obligated and outlayed from the prior year in a Treasury Account Symbol (TAS) that has not expired or canceled should use this transaction. This transaction is also applicable to credit card rebates.

**Reference:**USSGL implementation guidance; Credit Reform Case Study

# Budgetary Entry

**Proprietary Entry**

None

**A141**To record the withdrawal of funds for reductions of unexpended appropriations previously recorded when the fund withdrawal did not simultaneously occur.

**Comment:**For permanent reductions of unexpended appropriations, see USSGL TC-A132. For temporary reductions, see USSGL TC-A189.Refer to Office of Management and Budget Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations.

# Budgetary Entry

None

# Proprietary Entry

**A142**To record anticipated nonexpenditure transfers to a General Fund Receipt Account.

**Comment:**See USSGL TC-A143 to record anticipated capital transfers to a General Fund Receipt Account.

# Budgetary Entry

**Proprietary Entry**

None

**A143**To record anticipated capital transfers to a General Fund Receipt Account.

**Comment:**See USSGL TC-A142 to record anticipated nonexpenditure transfers without a proprietary transaction. Reverse USSGL TC-B425 if a contingent liability was previously recorded.

# Budgetary Entry

**A145**To record offsetting collections permanently reduced and canceled by legislative action in revolving Treasury Appropriation Fund Symbols.

**Comment:**Refer to Office of Management and Budget (OMB) Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. This transaction applies to a permanent reduction. Fund balance must be returned to a miscellaneous receipt account designated by OMB on an SF 1151, Nonexpenditure Transfer, coded as a capital transfer. Credit USSGL account 299000 if withdrawal of funds does not occur simultaneously.

**Reference:**USSGL implementation guidance; Permanent Reductions - Unavailable Receipt Accounts

# Budgetary Entry

**A146**To record subsidy disbursed by the program fund not previously accrued.

**Comment:**Applicable to both direct and guaranteed loans. If funded by a direct appropriation, also post USSGL TC-B134.

**Reference:**USSGL implementation guidance; Credit Reform Case Study

**A148**To record decreases to indefinite borrowing authority.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"; Credit Reform Case Study

# Budgetary Entry

**Proprietary Entry**

None

**A152**To record indefinite or definite borrowing authority.

 (Debit414100Current-Year Borrowing Authority RealizedCredit445000Unapportioned AuthorityCredit462000Unobligated Funds Exempt From Apportionment)**Comment:**To cover reductions of indefinite borrowing authority, see USSGL TC-A148. **Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide **Budgetary Entry**

# Proprietary Entry

None

**A154**To record the realization of borrowing authority that was previously estimated.

**Comment:**When borrowing authority is estimated, the actual borrowing authority is realized based on the amount obligated. Also post USSGL TC-B306.

**Reference:**USSGL implementation guidance; Borrowing Authority Case Studies

# Budgetary Entry

**Proprietary Entry**

None

**A155**To record an appropriation to liquidate obligations initially incurred against the authority to borrow when the borrowing authority was not exercised.

**Comment:**The transaction is based on an appropriation or authorizing language that allows the agency to have this type of activity.

**Reference:**USSGL implementation guidance; Borrowing Authority Case Studies

**A156**To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal Service or the Federal Financing Bank. This includes non-credit reform borrowings to repay interest (capitalized loan interest).

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide, Non- Credit Reform Borrowings From Treasury With Capitalized Interest

# Budgetary Entry

**A157**To record a nonexpenditure nonallocation transfer-in between two trust funds of an appropriation to liquidate contract authority, representing contract authority previously transferred.

**Comment:**Refer to USSGL TC-A161 for recording the contract authority previously transferred and establishing the receivable of funds. The previously transferred contract authority (USSGL account 415300, Transfers of Contract Authority - Nonallocation) is not reduced until closing.

**Reference:**USSGL implementation guidance; Trust Fund Transfers of Contract Authority - Nonallocation

Transfers

# Budgetary Entry

**A158**To record actual reductions to borrowing authority previously anticipated.

 (Debit404400Anticipated Reductions to Borrowing AuthorityCredit414300Current-Year Decreases to Indefinite Borrowing Authority Realized)**Comment:**See USSGL TC-A164 for anticipated reductions to borrowing authority. **Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide **Budgetary Entry**

# Proprietary Entry

None

**A159**To record the amount of borrowing authority that was substituted with offsetting collections when the borrowing was not exercised.

**Comment:**The transaction is based on an appropriation or authorizing language that allows such activity and is used in conjunction with USSGL TC-C110.

**Reference:**USSGL implementation guidance; Borrowing Authority Case Studies

# Budgetary Entry

**Proprietary Entry**

None

**A160**To record a nonexpenditure nonallocation transfer-out between two trust funds of an appropriation to liquidate contract authority, representing contract authority previously transferred.

**Comment:**Refer to USSGL TC-A163 for recording the contract authority previously transferred and establishing the payable of funds. The previously transferred contract authority (USSGL account 415300, Transfers of Contract Authority - Nonallocation) is not reduced until closing.

**Reference:**USSGL implementation guidance; Trust Fund Transfers of Contract Authority - Nonallocation Transfers

# Budgetary Entry

**A161**To record the transfer-in of contract authority from one nonallocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation.

**Reference:**USSGL implementation guidance; Trust Fund Transfers of Contract Authority

# Budgetary Entry

**A162**To record an estimate of indefinite borrowing authority to cover obligations for the current year.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

# Budgetary Entry

**Proprietary Entry**

None

**A163**To record the transfer-out of contract authority from one nonallocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation.

**Reference:**USSGL implementation guidance; Trust Fund Transfers of Contract Authority - Nonallocation Transfers

# Budgetary Entry

**A164**To record anticipated reductions to borrowing authority.

 (Debit445000Unapportioned AuthorityDebit462000Unobligated Funds Exempt From ApportionmentCredit404400Anticipated Reductions to Borrowing Authority)**Comment:**The borrowing authority was previously recorded as unapportioned. **Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide **Budgetary Entry**

# Proprietary Entry

None

**A165**To record the return (transfer-out) of contract authority from one nonallocation trust fund account back to the originating nonallocation trust fund account. This transaction may only be recorded by the Department of Transportation.

**Comment:**Refer to USSGL TC-A161 for the original contract authority transferred and receivable previously established.

**Reference:**USSGL implementation guidance; Trust Fund Transfers of Contract Authority - Nonallocation Transfers

# Budgetary Entry

**A166**To record definite and indefinite contract authority based on legislation.

**Reference:**USSGL implementation guidance; Contract Authority Case Studies

# Budgetary Entry

**Proprietary Entry**

None

**A167**To record the return (transfer-in) of contract authority from one nonallocation trust fund account back to the originating nonallocation trust fund account. This transaction may only be recorded by the Department of Transportation.

**Comment:**Refer to USSGL TC-A163 for the original contract authority transferred and payable previously established.

**Reference:**USSGL implementation guidance; Trust Fund Transfers of Contract Authority - Nonallocation Transfers

# Budgetary Entry

**A168**To record the realization of contract authority that was previously anticipated.

**Comment:**When contract authority is estimated, the actual contract authority is realized based on the amount obligated. Also post USSGL TC-B306.

**Reference:**USSGL implementation guidance; Contract Authority Case Studies

# Budgetary Entry

**Proprietary Entry**

None

**A169**To record the portion of an appropriation to liquidate obligations incurred against contract authority that is no longer required.

**Comment:**The transaction is based on an appropriation or authorizing language that allows the agency to have this type of activity. This is the portion of funded contract authority that is withdrawn. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

**Reference:**USSGL implementation guidance; Contract Authority Case Studies

**A170**To record the warrant liquidating contract authority.

**Reference:**USSGL implementation guidance; Contract Authority Liquidated by Appropriation From the General Fund

# Budgetary Entry

**A171**To record an appropriation to liquidate contract authority that is supported by a nonexpenditure transfer of funds from a Treasury-Managed Trust Fund Treasury Appropriation Fund Symbol.

**Reference:**USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

# Budgetary Entry

**A172**To record anticipated actual reductions to contract authority.

 (Debit403400Anticipated Adjustments to Contract AuthorityCredit413300Decreases to Indefinite Contract Authority)**Comment:**If contract authority was not anticipated, see USSGL TC-A174. **Reference:**USSGL implementation guidance; Contract Authority Case Studies **Budgetary Entry**

# Proprietary Entry

None

**A173**To record an appropriation to liquidate contract authority that is not yet supported by a nonexpenditure transfer of funds from a Treasury-Managed Trust Fund Treasury Appropriation Fund Symbol (TAFS).

**Reference:**USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

**A174**To record an unanticipated actual decrease to indefinite contract authority.

**Comment:**For the reduction of unobligated balances for indefinite contract authority, record the yearend preclosing USSGL TC-F112.

**Reference:**USSGL implementation guidance; Contract Authority Case Studies

# Budgetary Entry

**Proprietary Entry**

None

**A175**To record a nonexpenditure transfer-in of funds from a Treasury-Managed Trust Fund Treasury Appropriation Fund Symbol (TAFS) that liquidates a previously established receivable for contract authority.

**Comment:**See USSGL TC-A173 for the appropriation to liquidate contract authority that is not yet supported by a nonexpenditure transfer of funds.

**Reference:**USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

# Budgetary Entry

**A176**To record the anticipated indefinite contract authority to cover anticipated obligations for the current year.

**Reference:**USSGL implementation guidance; Contract Authority Case Studies

# Budgetary Entry

**Proprietary Entry**

None

**A177**To record the transfer-in of contract authority from a parent account to a recipient account based upon an approved letter. The nonexpenditure allocation transfer of funds has not yet been accomplished.

**Reference:**USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of Contract Authority

# Budgetary Entry

**A178**To record anticipated adjustments/decreases to contract authority.

**Comment:**Reverse this transaction to increase the anticipated adjustments/reductions to contract authority during the year.

**Reference:**USSGL implementation guidance; Contract Authority Case Studies

# Budgetary Entry

**Proprietary Entry**

None

**A179**To record the transfer-out of contract authority from a parent account to a recipient account based upon an approved letter. The nonexpenditure allocation transfer of funds has not yet been accomplished.

**Reference:**USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of Contract Authority

# Budgetary Entry

**A180**To record a nonexpenditure allocation transfer-out from a parent account to a recipient account representing contract authority previously transferred.

**Comment:**Refer to USSGL TC-A177 for recording the contract authority previously transferred and establishing the receivable of funds.

**Reference:**USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of Contract Authority

**A181**To record a nonexpenditure allocation transfer-in from a parent account to a recipient account representing contract authority previously transferred.

**Comment:**Refer to USSGL TC-A179 for recording the contract authority previously transferred and establishing the payable of funds.

**Reference:**USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of Contract Authority

# Budgetary Entry

**A183**To record in the receipt account the amount of appropriated receipts from an agency's unavailable receipt account to an expenditure account.

**Reference:**USSGL implementation guidance; Unavailable Special Fund Receipt Account Transfers

# Budgetary Entry

None

# Proprietary Entry

**A184**To record the amount of appropriated receipts from an agency's unavailable receipt account to an expenditure account.

**Reference:**USSGL implementation guidance; Unavailable Special Fund Receipt Account Transfers

**A185**To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol (TAFS), an amount that was temporarily reduced in an associated special or trust expenditure TAFS. Or to record in a miscellaneous receipt account, an amount that was permanently reduced and cancelled in an associated special or trust expenditure TAFS.

**Comment:**Also post USSGL TC-A133 in the related special or trust expenditure TAFS.

# Budgetary Entry

None

# Proprietary Entry

**A186**To record revenue to available non-revolving trust funds and special funds, in which the revenue is immediately available for obligation.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

# Budgetary Entry

**A187**To record the liquidation of contract authority for collections against reimbursable customer orders that were substituted for contract authority and have now been earned.

# Budgetary Entry

Debit	413200	Substitution of Contract Authority Credit		413500		Contract Authority Liquidated

# Proprietary Entry

None

**A188**To record revenue to available non-revolving trust funds and special funds, in which the revenue is not immediately available for obligation upon collection. A credit to USSGL account 439400 acts as a contra-resource account. However, these receipts may be available for investment.

**Comment:**When receipts become available for obligation, see USSGL TC-A190. See TCs C454 and C458 for daily inflation or deflation of Treasury Inflation Protected Securities.

**Reference:**USSGL implementation guidance; Receipts Not Available for Obligation Upon Collection

**A189**To record a temporary reduction of new budgetary resources and fund balance in a trust or special fund expenditure account that was funded by an unavailable receipt account.

**Comment:**Post an increase in fund balance in the associated unavailable receipt account.

Unlike reductions in available special and trust funds, there is no automatic appropriation of this authority in the following year. Treasury processes a warrant reducing fund balance in the expenditure account and increasing fund balance in the associated unavailable receipt account. Also post USSGL TC-A185 in the unavailable special or trust fund receipt account. Credit USSGL account 299000 if fund withdrawal does not occur simultaneously. For withdrawal of funds, see USSGL TC-A141.

**A190**To record receipts in available trust funds and special funds that become available for obligation after not being available for obligation when originally collected. A debit to USSGL account 439400 provides new budget authority.

**Comment:**When receipts are originally collected, see USSGL TC-A188.

**Reference:**USSGL implementation guidance; Receipts Not Available for Obligation Upon Collection

# Budgetary Entry

**Proprietary Entry**

None

**A192**To record authority made available from receipt or appropriation balances previously precluded from obligation.

**Comment:**This transaction is recorded upon legislation making the authority available, or in conjunction with obligations incurred when current-year receipts are not enough to cover current-year obligations. See USSGL TC-A127 for the original entry that precluded the obligation.

**Reference:**USSGL implementation guidance; Authority Temporarily Precluded From Obligation

# Budgetary Entry

**Proprietary Entry**

None

**A194**To record authority made available from offsetting collection balances previously precluded from obligation.

**Comment:**This transaction is recorded upon legislation making the authority available, or in conjunction with obligations incurred when current-year receipts are not enough to cover current-year obligations. See USSGL TC-A129 for the original entry that precluded the obligation.

**Reference:**USSGL implementation guidance; Authority Temporarily Precluded From Obligation

# Budgetary Entry

**Proprietary Entry**

None

**A195**To record the collection of revenue for non-revolving trust and special funds that were previously accrued.

**Comment:**See USSGL TC-C422 or TC-C418 for accrual entry and USSGL TC-A186 if not accrued. See TCs C454 and C458 for daily inflation or deflation of Treasury Inflation Protected Securities.

**A196**To record the annualized level of an appropriation provided under a continuing resolution.

**Comment:**Also post USSGL TC-A197 to record the Fund Balance With Treasury under the terms of the continuing resolution.

**Reference:**USSGL implementation guidance; Appropriations Provided by a Continuing Resolution Scenario.

# Budgetary Entry

**Proprietary Entry**

None

**A197**To record Fund Balance With Treasury under a continuing resolution as determined by the Office of Management and Budget's automatic apportionment bulletin.

**Comment:**Also post USSGL TC-A196 to record the appropriation provided under the continuing resolution. This transaction also may be used to record additional funding provided under a revised or extended continuing resolution. Under revisions or extensions of continuing resolutions, reverse USSGL TC-A128.

**Reference:**USSGL implementation guidance; Appropriations Provided by a Continuing Resolution Scenario.

# Budgetary Entry

None

# Proprietary Entry

**A198**To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under a Continuing Resolution to zero upon the enactment of an appropriation and receipt of a Treasury Appropriation Warrant.

**Comment:**This transaction is to be used by agencies under a continuing resolution that have received notice that their appropriation bills have been passed and that have received a Treasury Appropriation Warrant. Reverse USSGL TC-A128.

**Reference:**USSGL implementation guidance; Appropriations Provided by a Continuing Resolution Scenario.

# Budgetary Entry

None

# Proprietary Entry

**A199**To record an adjustment to the annualized level of an appropriation when the enacted level is less than the proposed annual level (based on a continuing resolution).

**Comment:**Reverse this transaction when the enacted level is above the proposed annualized level. Also post USSGL TC-A198.

**Reference:**USSGL implementation guidance; Appropriations Provided by a Continuing Resolution Scenario.

# Budgetary Entry

**Proprietary Entry**

None

**A202**To record in the financing account an appropriation received for a positive modification adjustment transfer.

**Comment:**Also post USSGL TC-A204 and TC-B134.

**A204**To record positive modifications for subsidy cost and adjustment transfers related to Direct Loans in the financing account.

# Budgetary Entry

None

# Proprietary Entry

Debit	579100	Adjustment to Financing Sources - Credit Reform Credit		139900		Allowance for Subsidy

**A206**To record positive modifications for subsidy cost and adjustment transfers to Direct Loans and Loan Guarantee liabilities in the program account.

# Budgetary Entry

None

# Proprietary Entry

Debit	729000	Other Losses

Credit	579100	Adjustment to Financing Sources - Credit Reform

**A208**To record negative modifications for subsidy cost and adjustment transfers related to Direct Loans and Loan Guarantee liabilities in the program account.

# Budgetary Entry

None

# Proprietary Entry

Debit	579100	Adjustment to Financing Sources - Credit Reform Credit		719000		Other Gains

**A210**To record a transfer-out of financing sources and fund balance from Custodial Statement collections via the Statement of Transactions (224).

**Comment:**See USSGL TC-C142.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Custodial Collection Transfer to a Different Intragovernmental Treasury Account Symbol

# Budgetary Entry

None

# Proprietary Entry

Debit	599800	Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund of the U.S. Government

Credit	101000	Fund Balance With Treasury

**A212**To record the financing sources transferred in to a special or nonrevolving trust fund from a General Fund receipt account.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Custodial Collection Transfer to a Different Intragovernmental Treasury Account Symbol

**A213**To record the amount of anticipated offsetting collections or offsetting receipts used to reduce the appropriation derived from the General Fund of the U.S. Government while waiting for the appropriation warrant to be adjusted.

**Comment:**See Office of Management and Budget Circular No. A-11 for additional guidance.

**Reference:**USSGL implementation guidance; Appropriation Reduced by Offsetting Collections or Offsetting Receipts

# Budgetary Entry

Debit	445000	Unapportioned Authority

Credit	405000	Anticipated Reductions to Appropriations by Offsetting Collections

or Receipts

# Proprietary Entry

None

**A214**To withdraw recoveries of prior-year obligations and/or nonexpenditure transfers derived from special or non-revolving trust fund receipts (made available for obligation after only being available for investment purposes.) This account should be used in Treasury accounts that have/had outstanding balances in USSGL account 439400.

# Budgetary Entry

**Proprietary Entry**

None

**A215**To withdraw recoveries of prior-year obligations and/or nonexpenditure transfers derived from spending authority from offsetting collections (made available from previously precluded amounts.) This account should be used in Treasury accounts that have/had outstanding balances in USSGL account 439800.

# Budgetary Entry

**Proprietary Entry**

None

**A216**To withdraw recoveries of prior-year obligations derived from repayable advances and to be used for repayment of the repayable advance. This account should be used in Treasury accounts that have/had outstanding balances in USSGL account 415900.

# Budgetary Entry

**Proprietary Entry**

None

**A250**To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a special or non-revolving trust fund.

**Comment:**An agency must have specific legislative authority to hold monies in a non-TGA or non-Bureau of the Fiscal Service security. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

# Budgetary Entry

**A251**To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a revolving or revolving trust fund.

**Comment:**An agency must have specific legislative authority to hold monies in a non-TGA or non-Bureau of the Fiscal Service security. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

# A400 - A699 Funding - Authority Transfers

**A402**To record amounts anticipated by a receiving allocation Treasury Appropriation Fund Symbol for transfers-in.

# Budgetary Entry

**Proprietary Entry**

None

**A404**To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Trust funds do not record USSGL accounts in the 310000 series, except for amounts appropriated directly from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving direct appropriations from the General Fund of the U.S. Government and/or transfers from other Federal funds may record USSGL accounts in the 310000 series. Transfer partners must use USSGL TC-A448. Refer to the conventions and limitations listed on the cover sheet at the beginning of this section.

**A406**To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**Transfer partners must use USSGL TC-A450. Refer to the conventions and limitations listed on the cover sheet at the beginning of this section.

# Budgetary Entry

**A408**To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Transfer partners must use USSGL TC-A412. Refer to conventions and limitations listed on the coversheet at the beginning of this section.

**A410**To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts.

**Comment:**Transfer partners must use USSGL TC-A414. Refer to conventions and limitations listed on the coversheet at the beginning of this section.

# Budgetary Entry

**A412**To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Transfer partners must use USSGL TC-A408. Refer to conventions and limitations listed on the coversheet at the beginning of this section.

# Budgetary Entry

**A414**To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts.

**Comment:**Transfer partners must use USSGL TC-A410. Refer to conventions and limitations listed on the coversheet at the beginning of this section.

**A416**To record realized authority to be transferred in to a receiving allocation Treasury Appropriation Fund Symbol (TAFS), where the parent TAFS maintains invested balances, prior to the SF 1151: Nonexpenditure Transfer Authorization request.

**Comment:**Transfer partner must use USSGL TC-A426.

# Budgetary Entry

**A420**To record an actual nonexpenditure transfer-in to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via an SF 1151: Nonexpenditure Transfer Authorization.

**Comment:**Record a credit to USSGL accounts 416600 and 133000 if the budget authority has been realized before the actual transfer of funds. Transfer partner must use USSGL TC-A430.

# Budgetary Entry

**A422**To record the adjustment in an allocation Treasury Appropriation Fund Symbol for the amount receivable from invested balances when the budget authority is temporarily reduced.

**Comment:**Also post USSGL TC-A135 to record the budget authority temporarily reduced.

**A424**To adjust the payable due for amounts previously appropriated to the allocation Treasury Appropriation Fund Symbol (TAFS) from the parent TAFS that maintains invested balances as a result of an enacted temporary reduction.

**Comment:**Refer to Office of Management and Budget Circular No. A-11 for the definition of reductions.

Reductions include rescissions, across-the-board reductions, and sequestrations. Post this transaction in the allocation TAFS. The allocation TAFS simultaneously posts USSGL TC-A135.

**Reference:**USSGL implementation guidance; Temporary Reductions

# Budgetary Entry

**A426**To record realized authority to be transferred out to a receiving allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances, prior to the SF 1151: Nonexpenditure Transfer Authorization request.

**Comment:**Transfer partner must use USSGL TC-A416.

# Budgetary Entry

**A430**To record an actual nonexpenditure transfer-out to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via SF 1151: Nonexpenditure Transfer Authorization.

**Comment:**Record a debit to USSGL accounts 416600 and 215000 if the budget authority has been realized prior to the actual transfer of funds. Transfer partner must use USSGL TC-A420.

**A432**To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Trust funds do not record USSGL accounts in the 310000 series except for amounts appropriated directly from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving appropriations from the General Fund of the U.S. Government and/or transfers from other Federal funds may record USSGL accounts in the 310000 series. Transfer partners must use USSGL TC- A436. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

# Budgetary Entry

expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**Transfer partners must use USSGL TC-A438. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**A436**To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds from allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Trust funds do not record USSGL accounts in the 310000 series except for amounts appropriated directly from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving appropriations from the General Fund of the U.S. Government and/or transfers from other Federal funds may record USSGL accounts in the 310000 series. Transfer partners must use USSGL TC- A432. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

# Budgetary Entry

**A438**To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**Transfer partners must use USSGL TC-A434. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions) (A434To record in the receiving agency the return (transfer-out) to the parent agency of unobligated)

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Transfer partner must use USSGL TC-A444. Trust funds do not record USSGL accounts in the 310000 series, except for amounts appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving appropriations from the General Fund of the U.S. Government and/or transfers from other Federal funds may record USSGL accounts in the 310000 series. Record USSGL account 133000 if the receivable was previously established. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**A442**To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**Transfer partner must use USSGL TC-A446. Record USSGL account 133000 if the receivable was previously established. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions) (A440To record in the receiving agency the return (transfer-out) to the parent agency of unobligated)

**A444**To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Transfer partner must use USSGL TC-A440. Trust funds do not record USSGL accounts in the 310000 series, except for amounts appropriated directly from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving appropriations from the General Fund of the U.S. Government and/or transfers from other Federal funds may record USSGL accounts in the 310000 series. Record USSGL account 215000 if the payable was previously established. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**A446**To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**The transfer partner must use USSGL TC-A442 to record the receiving agency returning the authority and funds to this parent agency. Record USSGL account 215000 if the payable was previously established. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions)

**A448**To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Trust funds do not record USSGL accounts in the 310000 series, except for amounts appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving appropriations from the General Fund of the U.S. Government and/or transfers from other Federal funds may record USSGL accounts in the 310000 series. Transfer partners must use USSGL TC- A404. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**A450**To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**Transfer partners must use TC-A406. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

# Budgetary Entry

**A452**To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**Transfer partner must use USSGL TC-A454. Record USSGL account 133000 if the receivable was previously established. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**A454**To record in the parent agency the return (transfer-in) from the receiving agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**Transfer partner must use USSGL TC-A452. Record USSGL account 215000 if the payable was previously established. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

# Budgetary Entry

**A456**To record the transfer out of expired unobligated expenditure transfers receivable.

**Reference:**USSGL implementation guidance; Accounting for SSA Limitation on Administrative Expenses Trust Fund

# Budgetary Entry

**A458**To record the transfer in of expired unobligated expenditure transfers receivable.

**Reference:**USSGL implementation guidance; Accounting for SSA Limitation on Administrative Expenses Trust Fund

**A460**To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.

**Comment:**Balances are transferred as a result of authority to extend the period of availability of the expired balances, but does not meet the definition of a reappropriation. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partners must use USSGL TC-A464. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**Reference:**USSGL implementation guidance; Extensions of Availability Other Than Reappropriations - Expired TAFS to Unexpired TAFS

# Budgetary Entry

**A462**To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.

**Comment:**Balances are transferred as a result of authority to extend the period of availability of the expired balances, but does not meet the definition of a reappropriation. Transfer partners must use USSGL TC-A466. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**Reference:**USSGL implementation guidance; Extensions of Availability Other Than Reappropriations - Expired TAFS to Unexpired TAFS

**A464**To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.

**Comment:**Balances are transferred as a result of authority to extend the period of availability of the expired balances, but does not meet the definition of a reappropriation. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partners must use USSGL TC-A460. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**Reference:**USSGL implementation guidance; Extensions of Availability Other Than Reappropriations - Expired TAFS to Unexpired TAFS

# Budgetary Entry

**A466**To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.

**Comment:**Balances are transferred as a result of authority to extend the period of availability of the expired balance but does not meet the definition of a reappropriation. Transfer partners must use USSGL TC-A462. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**Reference:**USSGL implementation guidance; Extensions of Availability Other Than Reappropriations - Expired TAFS to Unexpired TAFS

**A467**To record the nonexpenditure transfer-in of expired unobligated balances from another expired Treasury Appropriation Fund Symbol.

**Comment:**Record a credit to USSGL account 310200 if the source of the transfer is derived from unexpended appropriations. Record a credit to USSGL account 575500 if the source of the transfer is derived from appropriated receipts. Transfer partners must use USSGL TC-A469. Refer to conventions and limitations listed on the coversheet at the beginning of this section.

# Budgetary Entry

**Proprietary Entry**

Debit	101000	Fund Balance With Treasury

Credit	310200	Unexpended Appropriations - Transfers-In

Credit	575500	Nonexpenditure Financing Sources - Transfers-In - Other

**A468**To record in the receiving agency the anticipated transfer-in of current-year authority or prior-year balances.

# Budgetary Entry

Debit	416000	Anticipated Transfers - Current-Year Authority Debit	418000	Anticipated Transfers - Prior-Year Balances

Debit	418300	Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose

Credit	445000	Unapportioned Authority

Credit	462000	Unobligated Funds Exempt From Apportionment

# Proprietary Entry

None

**A469**To record the nonexpenditure transfer-out of expired unobligated balances to another expired Treasury Appropriation Fund Symbol.

**Comment:**Record a debit to USSGL account 310300 if the source of the transfer is derived from unexpended appropriations. Record a debit to USSGL account 576500 if the source of the transfer is derived from appropriated receipts. Transfer partners must use USSGL TC-A467. Refer to conventions and limitations listed on the coversheet at the beginning of this section.

**A470**To record in the transferring agency the transfer-out of current-year authority or prior-year balances that were previously anticipated.

# Budgetary Entry

**Proprietary Entry**

None

**A472**To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partner must use USSGL TC-A476. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

# Budgetary Entry

**A474**To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**Trust and special funds credit USSGL account 575500 to transfer appropriated receipts. Transfer partner must use USSGL TC-A478. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**A476**To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partner must use USSGL TC-A472. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

# Budgetary Entry

**A478**To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**Trust and special funds debit USSGL account 576500 to transfer appropriated receipts. Transfer partner must use USSGL TC-A474. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**A480**To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**This includes the transfer of USSGL accounts 445000 and 462000. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions)

**A482**To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**This includes the transfer of USSGL accounts 445000 and 462000. When appropriate, use in conjunction with USSGL TCs- A508, A492R, A542, and A546.

**A484**To record in the transferring agency the transfer-out of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.

**Comment:**Transfer of USSGL accounts 445000 and 462000. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

# Budgetary Entry

**A486**To record in the transferring agency the transfer-out of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

**Comment:**Transfer of USSGL accounts 445000 and 462000. When appropriate, use in conjunction with USSGL TCs- A488, A492, A540 and A544.

# Budgetary Entry

**A488**To record in the transferring agency the actual nonexpenditure transfer-out of current-year or prior- year authority with unpaid undelivered orders for trust or special funds or obligations supported by spending authority from offsetting collections.

**Comment:**See notes at the beginning of this Section. Transfer of USSGL account 480100. When appropriate, use in conjunction with USSGL TCs-A486, A492, A540, and A544.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

**A490**To record in the transferring agency the actual nonexpenditure transfer-out of current-year or prior- year authority with unpaid undelivered orders for general fund appropriations.

**Comment:**This includes transfers from the general fund to a special fund. Transfer of USSGL account 480100. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

# Budgetary Entry

**A492**To record in the transferring agency the actual transfer-out of current-year or prior-year authority with unpaid expended authority and related accounts payable.

**Comment:**When appropriate use in conjunction with USSGL TCs-A486, A488, A540 and A544. Reverse this transaction for the receiving entity. When appropriate, use in conjunction with USSGL TCs-A482, A508, A542, and A546.

**Reference:**USSGL implementation guidance; Transfer of Authority for Undelivered Orders

# Budgetary Entry

**A494**To record in the transferring agency the actual transfers-out during the fiscal year of authority with prepaid/advanced undelivered orders from current or prior years for general fund appropriations.

**Comment:**See USSGL TC-A496 for the receiving agency. Transfer of USSGL account 480200. This is not a nonexpenditure transfer. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

**Reference:**USSGL implementation guidance; Transfer of Authority for Undelivered Orders; Transfer of Spending Authority From Offsetting Collections With Obligations

**A496**To record in the receiving agency the actual transfers-in during the fiscal year of authority with prepaid/advanced undelivered orders from current or prior years for general fund appropriations.

**Comment:**See USSGL TC-A494 for the transferring agency. Transfer of USSGL account 480200. This is not a nonexpenditure transfer. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

**Reference:**USSGL implementation guidance; Transfer of Authority for Undelivered Orders; Transfer of Spending Authority From Offsetting Collections With Obligations

# Budgetary Entry

**A498**To record a Federal fund receivable for an expenditure transfer from a trust fund.

**Comment:**See USSGL TC-A114 for the anticipation and USSGL TC-A502 for collection of the receivable. Use USSGL account 421500 if the transfer was previously anticipated. Use USSGL account 445000 or 462000 if the transfer was not previously anticipated. In exceptional cases, this transaction may be recorded for an expenditure transfer receivable in a trust fund account, for example, where the recipient account is a Limitation on Administrative Expenses trust fund.

**Reference:**USSGL implementation guidance; Appropriation Trust Fund Expenditure Transfers

# Budgetary Entry

**A499**To record the adjustment of a Federal fund receivable for a previously established expenditure transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS).

**Comment:**See USSGL TC-A498 for the original establishment of the receivable. For reductions, see USSGL TC-A135 and TC-A500R for the reduction and adjustment to the corresponding payable in the trust fund TAFS. For cancellations, also post USSGL TC-D120 if canceling prior-year obligated balances. For cancellations, see USSGL TC-D110 budgetary entry and TC-F123 for the cancellation and adjustment to the corresponding payable in the trust fund TAFS. Record USSGL account 465000 in expired TAFS only.

**Reference:**USSGL implementation guidance; Reductions of Expenditure Transfers Receivable/Payable; Cancellations of Expenditure Transfers Receivable/Payable

**A500**To record in a trust fund a payable for an expenditure transfer-out to a Federal fund relating to nonexchange transactions.

**Comment:**If a reduction occurs, reverse this transaction and also post USSGL TC-A135.

**Reference:**USSGL implementation guidance; Trust Fund Guide

# Budgetary Entry

**A501**To record accrual of old IMF Quota Payments to General Fund Receipt Accounts.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

**A502**To record the actual Federal fund collection resulting from an expenditure transfer from a trust fund, that was previously established as a receivable.

**Comment:**In exceptional cases, this transaction may be recorded for a trust fund collection resulting from an expenditure transfer from a Federal fund account.

**Reference:**USSGL implementation guidance; Appropriation Trust Fund Expenditure Transfers

# Budgetary Entry

**A504**To record in a trust fund the outlay and reduction of the payable for an expenditure transfer out to a Federal fund.

**Comment:**See USSGL TC-A500 for the establishment of USSGL account 215500.

**Reference:**USSGL implementation guidance; Trust Funds Guide

# Budgetary Entry

**A506**To record in the receiving agency the actual nonexpenditure transfer-in of current-year or prior- year authority with unpaid undelivered orders for general fund appropriations.

**Comment:**Transfer of USSGL account 480100. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Refer to conventions and limitations listed on the cover sheet at the beginning of this section.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

**A508**To record in the receiving agency the actual nonexpenditure transfer-in of current-year or prior- year authority with unpaid undelivered orders for trust or special funds or obligations supported by spending authority from offsetting collections.

**Comment:**See notes at the beginning of this Section. Transfer of USSGL account 480100.

When appropriate, use in conjunction with USSGL TCs-A482, A492R, A542, and A546.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

# Budgetary Entry

**A510**To record in a trust fund expenditure transfers-in from a Federal fund relating to nonexchange transactions.

**Comment:**For payments received from a Federal fund (i.e., exchange transactions) that is defined in the budget as expenditure transfers, see USSGL TC-C190.

**Reference:**USSGL implementation guidance; Trust Fund Guide

# Budgetary Entry

**A511**To record the refunds collected from prior fiscal year obligations that were outlayed in the Treasury Forfeiture Fund.

**Reference:**USSGL Implementation Guidance: Guide for Basic Accounting and Reporting Treasury Forfeiture Fund Effective Fiscal Year 2015.

**A512**To record in a trust fund expenditure transfers-out to a Federal fund relating to nonexchange transactions.

**Comment:**For payments made to a Federal fund (that is exchange transactions) that are defined in the budget as expenditure transfers, see USSGL TC-B138.

**Reference:**USSGL implementation guidance; Trust Fund Guide

# Budgetary Entry

**A513**To record the return of funds (i.e., derived from special fund receipts) received in a prior fiscal year from the Treasury Forfeiture Fund as an obligation and outlay in the current fiscal year.

**Reference:**USSGL Implementation Guidance: Guide for Basic Accounting and Reporting Treasury Forfeiture Fund Effective Fiscal Year 2015.

# Budgetary Entry

**A514**To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if directed by public law) relating to nonexchange and exchange transactions.

**Comment:**Also post USSGL TC-B134. Use USSGL account 576000 for nonexchange expenditure transfers.

**Reference:**USSGL implementation guidance; Trust Fund Guide

**A516**To record a receivable for amounts appropriated from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure (nonallocation) transfer of funds. This amount is specified in the agency's appropriation or authorization act.

**Comment:**This transaction is reported as an appropriation in the Budget of the United States Government for the agency TAFS, rather than as a transfer. Transfer partner must use USSGL TC-A520.

**Reference:**Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

# Budgetary Entry

**A518**To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) when the budget authority is temporarily reduced.

**Comment:**Also post USSGL TC-A135 to record the budget authority temporarily reduced.

Credit USSGL accounts 101000 and 412800 only if a receivable was not previously established. Refer to the Office of Management and Budget (OMB) Circular No. A- 11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. The Bureau of the Fiscal Service simultaneously posts USSGL TC-A522 in the Treasury-Managed Trust Fund TAFS.

**Reference:**USSGL implementation guidance; Temporary Reductions

**A519**To record the adjustment of the receivable in a Treasury Appropriation Fund Symbol (TAFS) when the budget authority is cancelled.

**Comment:**Also post USSGL TC-F123 to record the cancellation of budget authority. The Bureau of the Fiscal Service simultaneously posts USSGL TC-A523 in the Treasury-Managed Trust Fund TAFS.

**Reference:**USSGL implementation guidance; Temporary Reductions; Cancellations - Available Trust or Special Funds With Invested Relationships

# Budgetary Entry

**A520**To record a payable for amounts appropriated from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure (nonallocation) transfer of funds. This amount is specified in the agency's appropriation or authorization act.

**Comment:**Transfer partner must use USSGL TC-A516.

**Reference:**Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific Treasury Appropriation Fund Symbols

**A522**To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a temporary reduction in the Agency Trust Fund Expenditure TAFS.

**Comment:**Debit USSGL accounts 101000 and 412900 only if a payable was not previously established. USSGL account 417200 may only be debited when recording a sequesterable amount in the TAFS where the sequestration is applied. Refer to Office of Management and Budget Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. The Bureau of the Fiscal Service posts this transaction in the Treasury-Managed Trust Fund TAFS and the agency simultaneously posts USSGL TC-A518 in the Agency Trust Fund Expenditure TAFS.

**Reference:**USSGL implementation guidance; Temporary Reductions

# Budgetary Entry

**A523**To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a cancellation in the Agency Trust Fund Expenditure TAFS.

**Comment:**The Bureau of the Fiscal Service posts this transaction in the Treasury-Managed Trust Fund TAFS and the agency simultaneously posts USSGL TC-A519 in the Agency Trust Fund Expenditure TAFS.

**Reference:**USSGL implementation guidance; Cancellations - Available Trust or Special Funds With Invested Relationships

**A524**To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as receivables.

**Comment:**Refer to USSGL TC-A516 for establishing the receivable. Transfer partner must use USSGL TC-A526.

**Reference:**USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation Transfers for

Specific Treasury Appropriation Fund Symbols

# Budgetary Entry

**A526**To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as payables.

**Comment:**Refer to USSGL TC-A520 for establishing the payable. Transfer partner must use USSGL TC-A524.

**Reference:**USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation Transfers for

Specific Treasury Appropriation Fund Symbols

# Budgetary Entry

**A528**To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in the agency's appropriation or authorization act.

**Comment:**This transaction is reported as an appropriation in the Budget of the United States Government for the agency TAFS, rather than as a transfer. Transfer partner must use USSGL TC-A530.

**Reference:**USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation Transfers for

Specific Treasury Appropriation Fund Symbols

**A530**To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in the agency's appropriation or authorization act.

**Comment:**Reverse this transaction in the invested TAFS when the recipient TAFS cancels and returns the fund balance to the invested TAFS. Transfer partner must use USSGL TC-A528.

**Reference:**USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation Transfers for

Specific Treasury Appropriation Fund Symbols

# Budgetary Entry

**A531**To record a nonexpenditure (nonallocation) transfer-in of funds to a specific invested Treasury Appropriation Fund Symbol (TAFS) from a receiving TAFS that is canceling and returning unobligated balances.

**Reference:**USSGL implementation guidance; Cancellations Available Trust or Special Funds With Invested Relationships

**A532**To record the receivable for amounts to be transferred in of unrealized nonexpenditure (nonallocation) appropriation transfers between two trust funds or two Federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.

**Comment:**For cash management purposes, the funds remain invested until needed for disbursement. This occurs prior to the request for SF 1151: Nonexpenditure Transfer Authorization, and is only permissible under specific circumstances. Use USSGL account 416000 if the transfer was previously anticipated

**Reference:**USSGL implementation guidance; Trust and Special Fund Guidance on Nonexpenditure Non-Allocation Transfers of Invested Balances

# Budgetary Entry

**A534**To record the payable for amounts to be transferred out of unrealized nonexpenditure (nonallocation) appropriation transfers between two trust funds or two Federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.

**Comment:**For cash management purposes, the funds remain invested until needed for disbursement. This occurs prior to the request for SF 1151: Nonexpenditure Transfer Authorization, and is only permissible under specific circumstances.

**Reference:**USSGL implementation guidance; Trust and Special Fund Guidance on Nonexpenditure Non-Allocation Transfers of Invested Balances

# Budgetary Entry

**A536**To record the actual nonexpenditure (nonallocation) transfer-in of funds via SF 1151: Nonexpenditure Transfer Authorization that reduces previously established USSGL 417100 "Non- Allocation Transfers of Invested Balances-Receivable."

**Comment:**Refer to USSGL TC-A532 for the establishment of the receivable.

**Reference:**USSGL implementation guidance; Trust and Special Fund Guidance on Nonexpenditure Non-Allocation Transfers of Invested Balances

**A538**To record the actual nonexpenditure (nonallocation) transfer-out of funds via SF 1151: Nonexpenditure Transfer Authorization that reduces previously established USSGL 417200 "Non- Allocation Transfers of Invested Balances-Payable."

**Comment:**Refer to USSGL TC-A534 for the establishment of the payable.

**Reference:**USSGL implementation guidance; Trust and Special Fund Guidance on Nonexpenditure Non-Allocation Transfers of Invested Balances

# Budgetary Entry

**A540**To record in the transferring agency the nonexpenditure transfer-out of budgetary resources receivable.

**Comment:**Transfer of USSGL accounts 412600, 416600, 417100, 422500, 425100, and 428700 respectively. When appropriate use in conjunction with USSGL TCs-A486, A488, A492, and A544.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

**A542**To record in the receiving agency the nonexpenditure transfer-in of budgetary resources receivable.

**Comment:**Transfer or USSGL accounts 412600, 416600, 417100, 422500, 425100, and 428700 respectively. When appropriate, use in conjunction with USSGL TCs-A482, A492R, A508, and A546.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

# Budgetary Entry

**A544**To record in the transferring agency the nonexpenditure transfer-out of unfilled customer orders without advance.

**Comment:**Transfer of USSGL account 422100. When appropriate use in conjunction with USSGL TCs-A486, A488, A492, and A540.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations

**A546**To record in the receiving agency the nonexpenditure transfer-in of unfilled customer orders without advance.

**Comment:**Transfer or USSGL account 422100. When appropriate, use in conjunction with USSGL TCs-A482, A492R, A508, and A542.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations

# Budgetary Entry

**A548**To record in the transferring agency the actual transfers-out during the fiscal year of authority with prepaid/advanced undelivered orders from current or prior years for trust or special funds or obligations supported by spending authority from offsetting collections.

**Comment:**See USSGL TC-A550 for the receiving agency.

**Reference:**USSGL implementation guidance; Transfer of USSGL Account 480200

# Budgetary Entry

**A550**To record in the receiving agency the actual transfers-in during the fiscal year of authority with prepaid/advanced undelivered orders from current or prior years for trust or special funds or obligations supported by spending authority from offsetting collections.

**Comment:**See USSGL TC-A548 for the transferring agency.

**Reference:**USSGL implementation guidance; Transfer of USSGL Account 480200

**A552**To record in the transferring agency the transfer-out of unfilled customer orders with advance.

**Reference:**USSGL implementation guidance; Transfer of USSGL Account 422500

# Budgetary Entry

**Proprietary Entry**

None

**A554**To record in the receiving agency the actual transfer-in unfilled customer orders with advance.

**Reference:**USSGL implementation guidance; Transfer of USSGL Account 422500

# Budgetary Entry

**Proprietary Entry**

None

**A700 - A799 Funding - Reimbursables and Other Income A702**To record anticipated reimbursements.

**Comment:**See USSGL TC-A118; anticipated reimbursements are not available for allotment until the realized order is received.

# Budgetary Entry

**Proprietary Entry**

None

**A704**To record in the performing agency a reimbursable agreement that was not previously anticipated.

**Comment:**Budgetary resources were provided by Contract Authority. Do not post the proprietary entry for reimbursable agreements without advances (only post the budgetary entry for reimbursable agreements without advances).

**A706**To record in the performing agency a reimbursable agreement without an advance that was previously anticipated.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from apportionment. See Federal and non-Federal exceptions as defined in Office of Management and Budget Circular No. A-11.

**Reference:**USSGL implementation guidance; USSGL Reimbursable Accounting Guide

# Budgetary Entry

**Proprietary Entry**

None

**A708**To record the collection of revenue earned in the performing agency for a reimbursable agreement without an advance that was previously anticipated.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned.

See Federal and non-Federal exceptions as defined in Office of Management and Budget Circular No. A-11.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority from Offsetting Collection with Obligations Scenario

# Budgetary Entry

**A710**To record earned revenue in the performing agency related to a reimbursable agreement or other income.

**Comment:**See USSGL TC-C182

**Reference:**USSGL implementation guidance; USSGL Reimbursable Accounting Guide

**A712**To record the refund of an advance to the ordering entity for the completion of a prior-year reimbursable order.

**Comment:**Also post USSGL TC-D120 if the amount was previously obligated. Also post USSGL TC-B610.

**Reference:**USSGL implementation guidance; Prior-Year Advances or Other Offsetting Collections Refunded in the Current Year as Obligations and Outlays.

# Budgetary Entry

**A714**To record revenue earned in the performing agency for goods or services performed on a reimbursable order without an advance.

**Comment:**The ordering agency uses USSGL TC-B406.

**Reference:**USSGL implementation guidance; USSGL Reimbursable Accounting Guide

# Budgetary Entry

**A715**To record funded FECA revenue by the Department of Labor.

**Comment:**None

**Reference:**USSGL implementation guidance, Federal Employees' Compensation Act (Workers' Compensation).

**B100 - B299 Disbursements and Payables - Payments/Purchases B102**To record payment of payroll.

**Comment:**For amounts paid by a direct appropriation, also post USSGL TC-B134. Due to reconciliation of interagency expenses and revenues, agencies must first record all direct costs to the USSGL account 600000 series and then offset those amounts using USSGL account 661000 (see USSGL TC-D514), when the costs are capitalized to the appropriate "in-process" type asset accounts. Note: Agency systems may accumulate payroll in USSGL account 610000 during the year and distribute those costs to the various "in-process" accounts at yearend. Also, for employment benefits such as pension, health, and life insurance, see USSGL TCs- B604, E104, and E106.

# Budgetary Entry

**B103**To record a disbursement of pension benefit payments.

**Comment:**Also requires the reclassification of expenses from unfunded to funded.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 5, "Accounting for Liabilities of the Federal Government"

# Budgetary Entry

**B104**To record in a loan guarantee financing account a disbursement to a third party, where no asset is received. This transaction, for example, includes payments of default claims and interest supplements.

**Comment:**Also post USSGL TC-C428, which establishes the loan receivable after default.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

**B105**To record the subsidy expense in the program fund that is paid to the financing fund when the loan is disbursed.

**Comment:**Agencies must use all the USSGL accounts indicated in this transaction. Each debit and credit must be in the same amount. If funded by a direct appropriation, also post USSGL TC-B134.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

# Budgetary Entry

**B106**To record subsidy disbursement from the program account to the financing account not previously obligated.

 (Debit461000Allotments - Realized ResourcesCredit490200Delivered Orders - Obligations, PaidProprietary EntryDebit610000Operating Expenses/Program CostsCredit101000Fund Balance With Treasury)**Comment:**If funded by a direct appropriation, also post USSGL TC-B134. **Reference:**USSGL implementation guidance; Credit Reform Case Studies **Budgetary Entry**

**B107**To record payment and disbursement of funds not previously accrued.

**Comment:**If for an amount paid by a direct appropriation, also post USSGL TC-B134.

**B108**To record a loss in the imprest fund.

**Comment:**If a loss is expected to be restored, also post USSGL TC C414 to record a refund receivable from Non-Federal sources for expenses that do not create budgetary resources until collected for expenses not requiring budgetary resources. If funded by a direct appropriation, also post USSGL TC-B134.

# Budgetary Entry

**B109**To record payment of interest not previously accrued.

**Comment:**If funded by a direct appropriation, also post USSGL TC-B134. See USSGL TC- B418 for accrued interest.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

# Budgetary Entry

**B110**To record a confirmed disbursement schedule previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry. See USSGL Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and Clearing Accounts.

**Comment:**Clearing from unpaid to paid.

**B112**To record accrued interest paid.

**Comment:**See USSGL TC-B418 for the accrued liability.

# Budgetary Entry

**B113**To record capitalized loan interest paid on Federal Financing Bank (FFB) non-credit reform loans borrowed from Treasury.

**Comment:**This transaction is recorded by FFB only. See USSGL TC-B440 for the capitalized loan interest liability.

**Reference:**USSGL implementation guidance; Disposition of Borrowings With Capitalized Interest

# Budgetary Entry

**B114**To record disbursement for liens on collateral acquired from defaulted loans guaranteed after 1992.

**Comment:**This transaction is applicable to guaranteed loans.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

**B116**To record disbursement without a lien on collateral acquired from defaulted loans guaranteed after 1992.

**Comment:**This transaction is applicable to guaranteed loans.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

# Budgetary Entry

**B118**To record a tax refund funded by directly reducing offsetting collections paid by the collecting agency.

**Comment:**If funded by a direct appropriation, see USSGL TC-B416.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources"

# Budgetary Entry

**B119**To record the actual capital transfer to repay a portion of a capital investment (usually an appropriation to a revolving fund).

**Comment:**See USSGL TC-B136 for capital transfers from liquidating accounts.

**Reference:**USSGL implementation guidance; Changes Related to Capital Transfers

**B120**To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank via nonexpenditure transfers that were previously anticipated. For example, this transaction includes repayments of principal and repayments due to modifications of credit reform loans.

**Comment:**If not anticipated, see USSGL TC-B121. See USSGL TC-A142 for nonexpenditure transfers that were previously anticipated. If repayment is a result of a debt forgiveness appropriation, also post USSGL TC-B134.

# Budgetary Entry

**B121**To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal Financing Bank that were not previously anticipated. For example, this transaction includes repayments of principal, repayments due to modifications of credit reform loans, and repayments of capitalized loan interest from non-credit reform loans.

**Comment:**Also post USSGL TC-B135 if a gain results from an early repayment for non-credit reform loans. Also post USSGL TC-B137 if a loss results from an early repayment for non-credit reform loans. See USSGL TC-B131 for principal repayments with a gain or loss as a result of FFB early repayments, or modifications of credit reform loans.

**Reference:**USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury With Capitalized Interest

**B122**To record repayments of other debt.

**Comment:**Also post USSGL TC-B134 if funded by a direct appropriation. This transaction is applicable to redemptions.

# Budgetary Entry

**B123**To record in the issuing entity, the sale of Federal securities at par value.

# Budgetary Entry

None

# Proprietary Entry

Debit	101000	Fund Balance With Treasury

Credit	253000	Securities Issued by Federal Agencies Under General and Special

Financing Authority

**B124**To record the purchase of Federal securities acquired at par value by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**Comment:**See USSGL TC- B132 for securities acquired at par value by nonfiduciary deposit funds.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities

# Budgetary Entry

None

# Proprietary Entry

**B125**To record in the issuing entity, the sale of Federal securities acquired at a premium.

# Budgetary Entry

None

# Proprietary Entry

Debit	101000	Fund Balance With Treasury

# Part 2	Fiscal Year 2018 Reporting

**SUPPLEMENT	Section III**

**U.S. Standard General Ledger Account Transactions**

**B126**To record the purchase of Federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**Comment:**Special and trust funds use USSGL account 411400. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Use Budgetary entries for the amount of the premium. Also post USSGL TC-B129 if accrued interest is purchased. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-B165 for securities acquired at a premium by nonfiduciary deposit funds.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities

**B127**To record in the issuing entity, the sale of Federal securities at a discount.

# Budgetary Entry

None

# Proprietary Entry

 (Bulletin No. 2018-04) (III AT - 74) (March 2018)

**B128**To record the purchase of Federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**Comment:**Also post USSGL TC-B129 if accrued interest is purchased. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-B166 for securities acquired at a discount by nonfiduciary deposit fund.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities

# Budgetary Entry

None

# Proprietary Entry

**B129**To record the purchase of accrued interest on Federal securities by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**Comment:**Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-B133 for purchase of accrued interest on securities by a nonfiduciary deposit fund.

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions)

**B130**To record a lien paid before personal property is sold.

**Comment:**If funded by a direct appropriation, also post USSGL TC-B134.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related

Property"

**B131**To record principal repayments to Treasury or the Federal Financing Bank (FFB), excluding most non-credit reform loans, resulting in a gain or loss, that were not previously anticipated. For example, this transaction includes repayments of principal for FFB borrowings from Treasury and repayments due to modifications of credit reform loans.

**Comment:**Gains and losses typically result from early repayment. See USSGL TC-B121 for principal repayments at par value, including non-credit reform loans.

**Reference:**USSGL implementation guidance; Disposition of Borrowings With Capitalized Interest

# Budgetary Entry

**B132**To record the purchase of Federal securities acquired at par value by a nonfiduciary deposit fund.

# Budgetary Entry

None

# Proprietary Entry

**B133**To record the purchase of accrued interest on Federal securities by a nonfiduciary deposit fund.

# Budgetary Entry

None

# Proprietary Entry

Debit	134200	Interest Receivable - Investments Credit		101000		Fund Balance With Treasury

**B134**To record appropriations used this fiscal year.

**Comment:**This transaction does not stand alone. Only record this transaction in Treasury Appropriation Fund Symbols (TAFS) that receive amounts appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant, or that receive allocation transfers from general fund appropriated TAFS. USSGL transactions that reference this transaction: A146, A514, B102, B105, B106, B107, B109, B118, B122, B130, B202, B402, B404, B406, B412, B418, B428, B430, B436, B438, B604, C408, D106, D107, D114, D126, D132, D134, E102, E104,

E106, E108, E109, E204, and E412. USSGL transactions that reference a reversal for this transaction: C132, C134, C136, C137, C138, C139, D102, D108, D110, F148 and F128.

**Reference:**USSGL implementation guidance; Appropriations Used

# Budgetary Entry

None

# Proprietary Entry

**B135**To record the gain on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans.

**Comment:**Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL TC-B131 for Federal Financing Bank principal repayments resulting in a gain or loss.

**Reference:**USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury With Capitalized Interest

# Budgetary Entry

**B136**To record in the liquidating account the actual capital transfer of excess cash to the general fund of the U.S. Government.

**Comment:**See Office of Management and Budget Circular No. A-11 for further instruction on the payment hierarchy. See USSGL TC-B119 for capital transfers not related to liquidating accounts. See USSGL TC-C196 for miscellaneous receipt account entries.

**Reference:**USSGL implementation guidance; Credit Reform Liquidating Account Case Study

**B137**To record the loss on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans.

**Comment:**Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL TC-B131 for Federal Financing Bank principal repayments resulting in a gain or loss.

**Reference:**USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury With Capitalized Interest

# Budgetary Entry

**B138**To record in a trust fund payments made to a Federal fund relating to exchange transactions.

**Comment:**These payments are defined as expenditure transfers in the budget. See USSGL TC- A512 for nonexchange expenditure transfers-out.

**Reference:**USSGL implementation guidance; Trust Fund Guide

**B139**To record actual capital transfers to a General Fund Receipt Account that were not previously anticipated.

**Comment:**If previously anticipated, see USSGL B136.

**Reference:**USSGL implementation guidance: Capital Transfers Scenario

# Budgetary Entry

**B140**To record the purchase of foreign currency by a disbursing officer.

**Comment:**This entry should be made by agencies that have their own disbursing authority.

Agencies that do not have their own disbursing authority, see USSGL implementation guidance "Accounting for Purchased Foreign Currency," which can be acquired on the USSGL Website. Agencies that have foreign currency account symbols in the X7000 series, refer to USSGL TCs-C192, C194, C440, D576, and D578.

**Reference:**USSGL implementation guidance "Accounting for Purchased Foreign Currency"

# Budgetary Entry

None

# Proprietary Entry

**B141**To record the request from IMF to purchase Special Drawing Rights.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

**B142**To record the disbursement of foreign currency by a disbursing officer on behalf of the operating fund.

**Comment:**This entry should be made by agencies that have their own disbursing authority. At the time of the foreign currency disbursement, the disbursing officer will charge the appropriation of the operating fund that requested the disbursement, (see USSGL TC-B110 and the USSGL implementation guidance "Accounting for Purchased Foreign Currency"), which can be acquired on the USSGL Website. Agencies that do not have their own disbursing authority also may refer to the implementation guidance mentioned above. Agencies that have foreign currency account symbols in the X7000 series, refer to USSGL TCs-C192, C194, C440, D576, and D578.

**Reference:**USSGL implementation guidance "Accounting for Purchased Foreign Currency"

# Budgetary Entry

None

# Proprietary Entry

**B143**To record the reinvestment of daily inflation of Treasury Inflation Protected Securities.

# Budgetary Entry

None

# Proprietary Entry

Debit	161000	Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

Credit	101000	Fund Balance With Treasury

**B144**To record the purchase of cash equivalents.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

**B146**To record a foreign currency rate intervention.

**Comment:**For the Department of Treasury use only. Credit USSGL account 167000 if long- term investments are used for interventions.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

**B150**To record a disbursement (not an outlay) from fund balance with Treasury in a Treasury General Account (TGA) to funds held by the public in a non-TGA.

**Comment:**To return funds held by the public in a non-TGA to fund balance with treasury in a TGA, reverse B150. This transaction does not apply to deposit fund Treasury Account Symbols (TAS). Use USSGL TC- C108 for Deposit Fund TAS. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

# Budgetary Entry

None

# Proprietary Entry

**B152**To record a purchase of a non-Bureau of the Fiscal Service security at par from funds held by the public in a non-Treasury General Account (TGA).

**Comment:**If this purchase is an immediate reinvestment of the proceeds of a sale of non-Fiscal Service securities purchased with funds held by the public in a non-TGA, record a budgetary entry equal to only the gain from that sale. Also post USSGL TC-G124 to record activity for current-year purchases of other assets not recorded as Property, Plant and Equipment. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

# Budgetary Entry

**B153**To record the purchase of non-federal securities by the Exchange Stabilization Fund at a premium/discount.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

**B154**To record an operating expense or program cost from funds in a non-Treasury General Account (TGA) which results in an outlay.

**Comment:**An agency must have specific legislative authority to hold monies in a non-TGA or non-Bureau of the Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

# Budgetary Entry

**B160**To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at par value.

**Comment:**Also post USSGL TC-B129 if accrued interest is purchased.

# Budgetary Entry

None

# Proprietary Entry

**B162**To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from apportionment. Use budgetary entries for the amount of the premium. Also post USSGL TC-B129 if accrued interest is purchased.

**B163**To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a discount.

**Comment:**Also post USSGL TC-B129 if accrued interest is purchased.

# Budgetary Entry

None

# Proprietary Entry

**B165**To record the purchase of Federal securities acquired at a premium by a nonfiduciary deposit fund.

**Comment:**Also post USSGL TC-B133 if accrued interest is purchased.

# Budgetary Entry

None

# Proprietary Entry

**B166**To record the purchase of Federal securities acquired at a discount by a nonfiduciary deposit fund.

**Comment:**Also post USSGL TC-B133 if accrued interest is purchased.

# Budgetary Entry

None

# Proprietary Entry

**B200**To record the initial receipt of preferred stock and/or common stock warrants as consideration for entering into a liquidity agreement with Government Sponsored Enterprises and/or beneficial interest in a Credit Facility Trust in a Treasury General Fund Receipt Account.

**Comment:**Also Post USSGL TC-C147. Post this transaction to record the liquidity payment and markup of liquidity preference in a Treasury General Fund Receipt Account.

# Budgetary Entry

None

# Proprietary Entry

**B202**To record the liquidity payment and markup of liquidity preference from the prior year in the program account.

**Comment:**Also Post USSGL TC-B134

# Budgetary Entry

**B210**To record the payment of remuneration.

**Comment:**For the Department of Treasury use only. Due to the unique budgetary reporting by the Exchange Stabilization Fund, no outlay is reported.

**Reference:**Other Guidance: Accounting and Reporting Exchange Stabilization Fund

# B300 - B399 Disbursements and Payables - Commitments/Undelivered Orders/Expended Authority - Unpaid

**B302**To record a commitment of unobligated amounts in programs subject to apportionment.

**Comment:**To decrease the commitment, reverse this transaction.

# Budgetary Entry

**Proprietary Entry**

None

**B304**To record a commitment of unobligated balances in programs exempt from apportionment.

**Comment:**To decrease the commitment, reverse this transaction.

# Budgetary Entry

**Proprietary Entry**

None

**B306**To record current-year undelivered orders without an advance.

**Comment:**To decrease obligation in the current year, reverse this transaction.

# Budgetary Entry

**Proprietary Entry**

None

**B308**To record current-year undelivered orders with an advance.

**Comment:**See USSGL TC-B604 for the expense.

**B309**To record current-year undelivered orders with an advance using a U.S. Debit Card.

**Comment:**See USSGL TC-B604 for the expense.

**Reference:**USSGL implementation guidance; U.S. Debit Card Program

# Budgetary Entry

**B310**To record a current-year undelivered order without an advance where the commitment is more than the undelivered order for commitments in programs subject to apportionment.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

# Budgetary Entry

**Proprietary Entry**

None

**B312**To record a current-year undelivered order without an advance where the commitment is more than the undelivered order for commitments in programs exempt from apportionment.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

# Budgetary Entry

**Proprietary Entry**

None

**B314**To record a current-year undelivered order without an advance where the commitment is less than the undelivered order for commitments in programs subject to apportionment.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

# Budgetary Entry

**Proprietary Entry**

None

**B316**To record a current-year undelivered order without an advance where the commitment is less than the undelivered order for commitments in programs exempt from apportionment.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

# Budgetary Entry

**Proprietary Entry**

None

# B400 - B599 Disbursements and Payables - Payables/Accrued Liabilities

**B402**To record the delivery of goods or services and to accrue a liability.

**Comment:**If funded by a direct appropriation, also post USSGL TC-B134. Assume a title has been passed when the goods are received. Also post USSGL TCs G120, G122, and G124 to track purchases. For payroll and benefits, see USSGL TC-E102. For "in- process type" accounts, see USSGL TC-D514. Due to the reconciliation of interagency expenses and revenues, agencies first must record all direct costs to a USSGL account 6000 expense series account and then offset those amounts using USSGL account 661000 when the costs are capitalized to the appropriate "in- process type" account. For other payroll related transactions, see USSGL TCs-E104 through E117. Record USSGL account 219000 for grants payable.

**B403**To record accounts payable in a nonfiduciary deposit fund.

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

**B404**To record a downward adjustment of a current-year unpaid undelivered order.

# Budgetary Entry

Debit	480100	Undelivered Orders - Obligations, Unpaid

# Proprietary Entry

None

**B405**To record accounts payable in a nonfiduciary deposit fund for administrative fees paid to another federal entity. This transaction is recorded only when an agency has the authority to charge an administrative fee to be paid by a nonfiduciary deposit fund.

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance.

# Budgetary Entry

None

# Proprietary Entry

**B406**To record the delivery of goods and services in the same year the order was placed and to accrue a liability. The current-year expended authority is more than the original obligation.

**Comment:**If funded by a direct appropriation, also post TC-B134. For payroll and benefits, see USSGL TC-E102. Assume a title has been passed when the goods are received.

Also post USSGL TCs G120, G122, and G124 to track purchases. For "in-process type" accounts, see USSGL TC-D514. Due to the reconciliation of interagency expenses and revenues, agencies must first record all direct costs to a USSGL account 600000 expense series account and then offset those amounts using USSGL account 661000 when the costs are capitalized to the appropriate "in-process type" account. For other payroll related transactions, see USSGL TCs-E104 through E117.

**B407**To record a contra expense in a nonfiduciary deposit fund for administrative fees paid to another federal entity. This transaction is recorded only when an agency has the authority to charge an administrative fee to be paid by a nonfiduciary deposit fund

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

Debit	240000	Liability for Nonfiduciary Deposit Funds and Undeposited Collections Credit		679500		Contra Expense-Nonfiduciary Deposit Fund Intragovernmental

Administrative Fees

**B408**To reclassify payable schedules for disbursements to "in-transit" until the payment schedule is confirmed.

# Budgetary Entry

None

# Proprietary Entry

**B410**To record advances and prepayments "in transit" until disbursements are confirmed.

# Budgetary Entry

None

# Proprietary Entry

Debit	141000	Advances and Prepayments Credit		212000		Disbursements in Transit

**B412**To record an obligation and accounts payable in an unexpired appropriation for a valid bill related to a canceled appropriation.

**Comment:**This transaction is simultaneously posted with USSGL TC-D145. Also post USSGL TC-B134.

**Reference:**USSGL implementation guidance; Canceled Payables

# Budgetary Entry

**B416**To record the collecting agency's estimated accrued tax refunds payable and related interest funded by a direct appropriation.

**Comment:**This activity is not related to USSGL TC-B118. Also post USSGL TC-B134.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources"

**B418**To record the accrual of interest expenses incurred, not yet paid.

**Comment:**If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at the beginning of the next fiscal year.

# Budgetary Entry

**B420**To record the liability for cost to be funded in the future.

**Comment:**Reverse accruals at the beginning of the next accounting period. See USSGL TC- B402 to record currently funded capital lease liability.

# Budgetary Entry

None

# Proprietary Entry

**B422**To record the unfunded FECA liability and unfunded unemployment liability.

**Comment:**Unfunded FECA liability and unfunded unemployment for Federal employees should be reversed when the funding is received.

# Budgetary Entry

None

# Proprietary Entry

**B424**To record a contingent liability.

**Comment:**Record USSGL account 6790 when pending litigation related to the Treasury Judgment Fund is not required to be paid back by the agency. Reverse this entry when realization indicates no contingent liability.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related

Property"

# Budgetary Entry

None

# Proprietary Entry

**B425**To record a contingent liability related to capital transfer.

**Comment:**Refer to FASAB SFFAS No. 5, "Accounting for Liabilities of the Federal Government," for discussion of contingent liabilities. See USSGL TC-A142 to record anticipated nonexpenditure payments to the General Fund of U.S. Government.

**Reference:**USSGL implementation guidance; Changes Related to Capital Transfers

# Budgetary Entry

None

# Proprietary Entry

**B426**To record an increase in actuarial liabilities for benefit plans.

**Comment:**Reverse this entry for a decrease.

**Reference:**USSGL implementation guidance; FECA Liability

# Budgetary Entry

None

# Proprietary Entry

**B428**To record the payable to borrowers from sales of foreclosed property with recourse.

**Comment:**Excess of sales proceeds over cost to the Federal Government is paid to borrowers.

 (Debit461000Allotments - Realized ResourcesCredit490100Delivered Orders - Obligations, UnpaidProprietary EntryDebit155100Foreclosed PropertyCredit211000Accounts Payable)If funded by a direct appropriation, also post USSGL TC-B134. **Reference:**USSGL Implementation guidance; Credit Reform Case Study **Budgetary Entry**

**B430**To record the inventory purchased for a resale under historical cost (title was passed).

**Comment:**If funded by a direct appropriation, also post USSGL TC-B134. Also post USSGL TC G122 to track purchases.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related

Property"

**B432**To record the fair market value of real and intangible forfeited property.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**B434**To record an unclaimed and abandoned item that has met the statutory and/or regulatory requirements for forfeiture.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**B436**To record the funded portion of cleanup costs that was previously estimated.

**Comment:**If the cleanup cost is part of an ongoing operation, then the liability associated with the cleanup should be reported as accounts payable. Also post USSGL TC-B134 for appropriations used.

**Reference:**USSGL implementation guidance; Environmental Cleanup Cost Case Study

**B438**To record capital lease liability.

**Comment:**If capital lease is with a non-Federal entity, the agency must have sufficient budgetary resources up front to cover the present value of the lease payments discounted using Treasury interest rates. Also post USSGL TC-B134 if funded by a direct appropriation. Also post USSGL TC-G122 to track purchases.

# Budgetary Entry

**B440**To record capitalized loan interest payable on Federal Financing Bank (FFB) non-credit reform loans borrowed from Treasury for interest payable amounts previously accrued.

**Comment:**This transaction is recorded by FFB only. See USSGL TC-B418 for the initial accrual and USSGL TC-B113 for the payment of the accrual.

**Reference:**USSGL implementation guidance; Disposition of Borrowings With Capitalized Interest

# Budgetary Entry

None

# Proprietary Entry

**B444**To record the IMF annual Special Drawing Right assessment accrual.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

**B446**To record the IMF Annual Assessment.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**B600 - B699 Disbursements and Payables - Advances and Prepayments B602**To record revenue received in advance.

# Budgetary Entry

None

# Proprietary Entry

**B604**To record the current-year expended authority where the undelivered order was prepaid or advanced. The current-year authority is the same as the original order.

**Comment:**See USSGL TC-A710 to see the reimbursable authority and USSGL TC-B308 for the original prepayment. If funded by a direct appropriation, also post USSGL TC- B134. Also post USSGL TCs G120, G122, and G124 to track purchases.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

**B606**To record current-year expended authority using a U.S. Debit Card.

**Comment:**This transaction is used when an agency issues a U.S. Debit Card to a recipient as a reimbursement or entitlement.

**Reference:**USSGL implementation guidance; U.S. Debit Card Program

# Budgetary Entry

**B610**To reduce an unfilled customer order with advance from a prior-year reimbursable while maintaining a resource to support the obligation and outlay.

**Comment:**The amount in USSGL account 422200 not supported by obligations must be zero on the preclosing trial balance when the TAFS is expiring.

**Reference:**USSGL implementation guidance; Prior-Year Advances or Other Offsetting Collections Refunded in the Current Year as Obligations and Outlays.

# Budgetary Entry

**Proprietary Entry**

None

# C100 - C399 Collections and Receivables - Receipts

**C101**To record the transfer of recognized subsidy from the program fund to the financing fund.

**Reference:**USSGL implementation guidance; Federal Credit Reform Program Basic Accounting and Reporting Guide

# Budgetary Entry

**Proprietary Entry**

None

**C102**To record service in kind provided by non-Federal sources.

# Budgetary Entry

None

# Proprietary Entry

Debit	610000	Operating Expenses/Program Costs

Credit	561000	Donated Revenue - Nonfinancial Resources

**C103**To record the collection of subsidy costs in the financing account.

**Reference:**USSGL implementation guidance; Federal Credit Reform Program Basic Accounting and Reporting Guide

# Budgetary Entry

**C106**To record the collection of reestimated subsidy in the financing account.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Also post TC-A120 to record allotment of authority not previously anticipated.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

**C107**To record the receipt of previously anticipated collections for loans related to the Troubled Asset Relief Program.

**Comment:**See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

# Budgetary Entry

 (Bulletin No. 2018-04) (III AT - 103) (March 2018)

**C108**To record collections in nonfiduciary deposit funds.

**Comment:**This entry is for the initial and subsequent collections from non-federal sources into a nonfiduciary deposit fund. This entry should not be used for collections of interest on Treasury securities. For accrual and collection of interest on Treasury securities, see TC-C418, TC-E205 and TC-C156.

**Reference:**USSGL implementation guidance: Nonfiduciary Deposit Fund with Investment Authority and

Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

**C109**To record the receipt of previously anticipated collections.

**Comment:**See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. See USSGL TCs-A710, A712, A714, and C186 for reimbursable agreement transactions. See USSGL TC-C156 for the collection of interest receivable from securities held by a nonfiduciary deposit fund. Fiduciary deposit funds would not record a budgetary entry. See TCs C453 and C457 for daily inflation or deflation of Treasury Inflation Protected Securities.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

Credit	590000	Other Revenue

**C110**To reclassify collections to liquidate prior-year deficiency.

**Reference:**USSGL implementation guidance; Spending Authority From Offsetting Collections Applied to Liquidate a Deficiency

# Budgetary Entry

**Proprietary Entry**

None

**C111**To record collections in clearing account Treasury Account Symbols (TAS).

**Reference:**USSGL implementation guidance: Nonfiduciary Deposit Fund with Investment Authority and clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

**C112**To record the collection of a refund of an advance or prepayment in the same year as the original obligation.

**Comment:**See USSGL TC-B308 for application of an advance. This transaction is also applicable to credit card rebates.

# Budgetary Entry

**C113**To record receipt of coupon payment and interest collection on non-federal securities.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

**C114**To record unearned revenue collected in advance and deposited to a trust or special fund receipt account.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC- A123 if authority was previously anticipated in programs exempt from apportionment.

# Budgetary Entry

**C115**To record interest payments received from ESF foreign currency investments for Time Deposits, Overnight Deposits, and Reverse Repurchase Agreements.

**Comment:**For the Department of the Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**C116**To record in the financing fund unearned fees collected for undisbursed loans.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

**Reference:**USSGL implementation guidance; Credit Reform Case Study

**C117**To record in the financing fund fees collected when loans are disbursed.

**Comment:**Fees are earned by loan guarantees when the third party disburses.

**Reference:**USSGL implementation guidance; Federal Credit Reform Program Basic Accounting and Reporting

Guide

# Budgetary Entry

**C118**To record in the financing fund fees earned when loans are disbursed.

**Comment:**For loan guarantees and direct loans, fees are earned when the third party disburses.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

# Budgetary Entry

None

# Proprietary Entry

**C119**To record the receipt of remuneration.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

**C120**To record the maturity of Federal securities acquired at par value by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**Comment:**See USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest received on the maturity. See USSGL TC-C121 to record the maturity of securities acquired at par value by a nonfiduciary deposit fund.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities

# Budgetary Entry

None

# Proprietary Entry

**C121**To record the maturity of Federal securities acquired at par value by a nonfiduciary deposit fund.

**Comment:**See USSGL TC-C156 to record the collection of interest received on the maturity.

# Budgetary Entry

None

# Proprietary Entry

**C122**To record the maturity of Federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**Comment:**Prior to maturity, an entry is made to complete the amortization of a premium. See USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest received on the maturity. See USSGL TC-C123 for securities acquired at a premium by a nonfiduciary deposit fund.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities

# Budgetary Entry

None

# Proprietary Entry

**C123**To record the maturity of Federal securities acquired at a premium by a nonfiduciary deposit fund.

**Comment:**See USSGL TC-C156 to record the collection of interest received on the maturity.

# Budgetary Entry

None

# Proprietary Entry

**C124**To record the maturity of Federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**Comment:**Prior to maturity, an entry is made to complete the amortization of a discount. The budgetary entry shows the purchase discount is realized as a budgetary resource when the security matures. Special and trust funds use USSGL account 411400. If budgetary resources were previously anticipated, revolving funds credit USSGL account 407000 and special and trust funds credit USSGL account 412000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest received on the maturity. See USSGL TC-C128 to record the maturity of a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service. See USSGL TC-C125 for securities acquired at a discount by nonfiduciary deposit fund that matured.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions)

**C125**To record the maturity of Federal securities acquired at a discount in a nonfiduciary deposit fund.

**Comment:**See USSGL TC-C156 to record the collection of interest received on the maturity. See USSGL TC-C128 to record the maturity of a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service.

# Budgetary Entry

None

# Proprietary Entry

**C126**To record maturity and reversing interest accrual for Exchange Stabilization Fund investments.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**C127**To record the maturity of non-federal Exchange Stabilization Fund securities (long-term bonds) sold at PAR and receive a coupon payment.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

**C128**To record the maturity of a U.S. Treasury Zero Coupon Bond by a Treasury Appropriation Fund Symbol (TAFS)

# Budgetary Entry

None

# Proprietary Entry

**C130**To record the collection of a refund of an advance or prepayment that results in a downward adjustment to a prior- year obligation.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. This transaction is also applicable to credit card rebates.

**Reference:**For refunds receivable, see the USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations

# Budgetary Entry

 (Bulletin No. 2018-04) (III AT - 110) (March 2018)

**C132**To record the refunds collected, a downward adjustment to prior- year paid delivered orders, for assets purchased and expenses incurred in a prior year that create budgetary resources. These refunds were not previously accrued as receivables.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from apportionment. Reverse USSGL TC-B134 for direct appropriations. Reverse USSGL TCs G120, G122, and G124 to track purchases. This transaction is also applicable to credit card rebates.

**C134**To record the refunds collected (not previously accrued as receivables) for assets purchased and expenses incurred in the current year.

**Comment:**Reverse USSGL TC-B134 for direct appropriations. Reverse USSGL TCs G120, G122, and G124 to adjust tracked purchases. This transaction is also applicable to credit card rebates.

**C136**To record the collection of receivables for assets purchased or expenses incurred in a prior year that create budgetary resources when collected.

**Comment:**USSGL TC-C414 records the refund receivable. Reverse USSGL TC-B134 for direct appropriations. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Reverse USSGL TCs G120, G122, and G124 to adjust tracked purchases. Also post USSGL TC-D582 to reclassify the reduction of an expense from unfunded to funded.

**Reference:**For refunds receivable, see the USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations

**C137**To record the restitution of the imprest fund loss.

**Comment:**Reverse USSGL TC-B134 for direct appropriations.

# Budgetary Entry

**C138**To record the collection of refunds receivable for assets purchased or expenses incurred in the current year that create budgetary resources when collected.

**Comment:**See USSGL TC-C414 for the accrued receivable. Reverse USSGL TC-B134 for direct appropriations and USSGL TCs G120, G122, and G124 to adjust tracked purchases. Also post USSGL TC-D582 to reclassify the reduction of an expense from unfunded to funded. This transaction is also applicable to credit card rebates.

# Budgetary Entry

**C139**To record the deduction of an employee's pay for reimbursement of Federal Employees Health Benefits paid by the employer while the employee was in a leave without pay status.

**Comment:**Also post USSGL TC-D582 to reclassify the reduction of expenses from unfunded to funded. Reverse USSGL TC-B134.

**Reference:**USSGL guidance; Federal Employee Health Benefit/Leave Without Pay Status.

**C140**To record the collection of receivables from Federal sources.

# Budgetary Entry

**C141**To record a collection of non-Federal revenue reported on the Statement of Custodial Activity or on the custodial footnote that is deposited into a General Fund receipt account.

**Comment:**Also post USSGLs TC-C142 and TC-C143. See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources"

# Budgetary Entry

None

# Proprietary Entry

**C142**To record a contra-revenue in the amount of revenue collected for others and to establish a custodial liability.

**Comment:**To record revenue, see USSGL TC-C141. To reduce the custodial liability for amounts transferred out, see USSGL TC-A210.

# Budgetary Entry

None

# Proprietary Entry

**C143**To record the collection of receivables of custodial revenue from a non-Federal source that is deposited to a miscellaneous receipt account.

**Comment:**If a collection is reported on the Statement of Custodial Activity or the custodial footnote, also post USSGL TCs-D584 and D586 (if related to tax revenue); If a collection is not reported on the Statement of Custodial Activity nor on the custodial footnote, also post USSGL TC-D585; If a collection was not previously accrued, see USSGL TCs-C141 or C147; See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

# Budgetary Entry

None

# Proprietary Entry

**C144**To record undeposited collections.

**Comment:**Reverse entry upon disposition of undeposited collections.

# Budgetary Entry

None

# Proprietary Entry

Debit	111000	Undeposited Collections

Credit	240000	Liability for Nonfiduciary Deposit Funds and Undeposited

Collections

**C145**To record the collection of revenue or other financing sources that were not previously accrued into a General Fund receipt account. These collections are not reported on the Statement of Custodial Activity

**Comment:**Also post USSGL TC-C147. For the transfer-in of nonbudgetary fund balance to other Federal entities without reimbursements, see USSGL TC-C155. For custodial collections reported on the Statement of Custodial Activity or on the custodial footnote, see USSGL TC-C141. See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**C146**To record the collection of previously accrued receivables in a Treasury general fund receipt account.

**Comment:**Also post D585. For collection of custodial receivables in a Treasury general fund receipt account, see USSGL TC C-143.

# Budgetary Entry

None

# Proprietary Entry

**C147**To record an offset for amounts collected for others and to establish a liability for non-entity assets that are not reported on the Statement of Custodial Activity or on the custodial footnote.

**Comment:**To record contra-custodial revenue reported on the Statement of Custodial Activity or on the custodial footnote and to establish custodial liability, see transaction USSGL TC-C142. See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**C148**To record the payback of a bridge loan.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**C149**To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.

**Comment:**Also post USSGL F124 and/or F125 to close USSGL account 298500. Record USSGL account 721200 when there is a loss on the repayment.

**Reference:**USSGL implementation guidance; Disposition of Borrowings With Capitalized Interest

# Budgetary Entry

None

# Proprietary Entry

**C150**To record the receipt of other cash and noncash monetary assets.

**Comment:**See USSGL TC-C108.

# Budgetary Entry

None

# Proprietary Entry

**C151**To record the collection of capitalized loan interest receivable by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.

**Comment:**See USSGL TC-C444 for the establishment of the capitalized loan interest receivable. Also post USSGL F124 to close USSGL account 298500.

**Reference:**USSGL implementation guidance; Disposition of Borrowings With Capitalized Interest

# Budgetary Entry

None

# Proprietary Entry

**C152**To record loans receivable resulting from repayable advances.

**Comment:**This transaction is only available for use by the Department of Treasury.

**Reference:**Unemployment Trust Fund (UTF) Repayable Advances and Non-Repayable Advances Scenario.

# Budgetary Entry

None

# Proprietary Entry

Debit	135000	Loans Receivable

Credit	298500	Liability for Non-Entity Assets Not Reported on the Statement of

Custodial Activity

**C153**To record the collection of loans receivable, accounted for under the provisions of the Federal Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.

**Comment:**Also post USSGL TC-F124 and/or TC-F125 to close USSGL account 298500.

Record USSGL account 721200 when there is a loss on the repayment.

# Budgetary Entry

None

# Proprietary Entry

**C154**To record the collections of unaccrued interest on loans from non-Federal sources.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

**C155**To record the transfer-in of nonbudgetary fund balance to other Federal entities without reimbursements.

**Comment:**See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

# Budgetary Entry

None

# Proprietary Entry

**C156**To record the collection of interest receivable from securities held by a nonfiduciary deposit fund.

**Comment:**For federal investments such as Treasury securities, interest revenue and contra revenue, should be recorded with TC-C418 and TC-E205. For investments in non- federal securities, interest should be accrued with TC-C417.

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

**C157**To record the capitalization of interest on Exchange Stabilization Fund foreign currency investments.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

 (Bulletin No. 2018-04) (III AT - 120) (March 2018)

**C158**To record cash donations collected in an expenditure account, as allowed by law.

**Comment:**See USSGL TC-C402 for cash donations. See TC-C192 for foreign currency donations that are not budgetary resources. See USSGL TC-A186 for revenue to available trust and special funds.

**C161**To record an adjustment to loans and interest receivable based on acquired collateral property without recourse.

**Comment:**Use only for pre-Credit Reform.

**Reference:**USSGL implementation guidance; Federal Credit Reform Program Basic Accounting and Reporting Guide for Foreclosed Property in Federal Credit Programs

# Budgetary Entry

None

# Proprietary Entry

**C162**To record an adjustment to loans and interest receivable based on acquired collateral property with recourse.

**Comment:**This transaction does not include bad debt.

**Reference:**USSGL implementation guidance; Federal Credit Reform Program Basic Accounting and Reporting Guide for Foreclosed Property in Federal Credit Programs

# Budgetary Entry

None

# Proprietary Entry

**C163**To record an adjustment to loans and interest receivable based on acquired collateral property without recourse.

**Comment:**Use only for post-Credit Reform.

**Reference:**USSGL implementation guidance; Federal Credit Reform Program Basic Accounting and Reporting Guide for Foreclosed Property in Federal Credit Programs

# Budgetary Entry

None

# Proprietary Entry

**C164**To record non-cash assets donated by the public.

# Budgetary Entry

None

# Proprietary Entry

**C166**To record a monetary instrument, including undeposited seized cash.

**Comment:**When seized cash is deposited, see USSGL TC-D586.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**C170**To record the reclassification of seized monetary instruments from undeposited (recorded in USSGL account 153100) to deposited.

**Comment:**Agencies must use all the USSGL accounts indicated in transaction. Each debit and credit must be in the same amount.

**Reference:**USSGL implementation guidance; FASAB #3, Accounting for Inventory and Related Property

# Budgetary Entry

None

# Proprietary Entry

**C172**To record a revenue for forfeited cash deposited to the forfeiture fund.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

**C174**To record undeposited cash that was forfeited.

**Comment:**Reverse USSGL TC-C166.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**C176**To record cash deposited after forfeiture.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

**C178**To record the transfer of the title of an asset to the Federal Government for a settlement of tax liability from the taxpayer.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**C180**To record satisfaction of a loan by surrender of a borrower's title to collateral of commodity.

**Comment:**Commodities are valued at net realizable value. The difference between the commodities received and the outstanding loan is charged to the allowance.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**C182**To record a collection of an advance for an unfilled customer order.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from apportionment. Record USSGL account 421000 if unfilled customer orders were previously anticipated.

**Reference:**USSGL implementation guidance; Prior-Year Advances or Other Offsetting Collections Refunded in the Current Year as Obligations and Outlays

**C185**To record the collection of FECA receivables by the Department of Labor.

# Budgetary Entry

Debit	425200	Reimbursements and Other Income Earned - Collected Credit		425100		Reimbursements and Other Income Earned - Receivable

# Proprietary Entry

 (Debit425200Reimbursements and Other Income Earned - CollectedCredit425100Reimbursements and Other Income Earned - ReceivableProprietary EntryDebit101000Fund Balance With TreasuryCredit131000Accounts Receivable)**C186**To record the collection of receivables in the performing agency for reimbursable services. **Reference:**USSGL implementation guidance; USSGL Reimbursable Accounting Guide **Budgetary Entry**

**C188**To record the collection of revenue into unavailable special fund receipt accounts.

**Comment:**See USSGL TCs-A183 and A184 for appropriation of receipts from an unavailable special fund receipt account to a special fund expenditure account.

**Reference:**USSGL implementation guidance; Unavailable Special Fund Receipt Account Transfers

# Budgetary Entry

None

# Proprietary Entry

**C190**To record in a trust fund payments received from a Federal fund relating to exchange transactions.

**Comment:**These payments are defined as expenditure transfers in the budget. See USSGL TC- A510 for nonexchange expenditure transfers-in.

**Reference:**USSGL implementation guidance; Trust Fund Guide

# Budgetary Entry

**C192**To record the acquisition of foreign currency in the foreign currency account symbol (X7000 series).

**Comment:**Agencies that have foreign currency account symbols (X7000 series) will make this entry.

**Reference:**USSGL implementation guidance; Accounting for X7000 Accounts

# Budgetary Entry

None

# Proprietary Entry

**C194**To record reclaimed (repaid) foreign currency into the foreign currency account symbol (X7000 series) by a disbursing officer.

**Comment:**Agencies that have foreign currency account symbols (X7000 series) will make this entry.

**Reference:**USSGL implementation guidance; Accounting for X7000 Accounts

# Budgetary Entry

None

# Proprietary Entry

**C196**To record a capital transfer received in a General Fund Receipt Account.

**Comment:**When a receivable was previously set up, credit USSGL account 1925. When no receivable was previously set up, credit USSGL account 5756 and also post USSGL TC-C147; See USSGL TC-E516 for previously recorded receivables.

**Reference:**USSGL implementation guidance; Capital Transfers Scenario.

# Budgetary Entry

None

# Proprietary Entry

**C200**To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at par value.

# Budgetary Entry

None

# Proprietary Entry

Debit	101000	Fund Balance With Treasury

**C202**To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.

**Comment:**At maturity an entry is made to complete the amortization of a premium. Refer to USSGL TC-E121 for the amortization transaction.

# Budgetary Entry

None

# Proprietary Entry

**C204**To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a discount.

**Comment:**At maturity an entry is made to complete the amortization of a discount. Refer to USSGL TC-E121 for the amortization transaction. The budgetary entry shows the purchase discount is realized as a budgetary resource when the security matures. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

# Budgetary Entry

**C205**To record the amount of actual offsetting collections or offsetting receipts used to reduce the appropriation derived from the General Fund of the U.S. Government.

**Comment:**See Office of Management and Budget Circular No. A-11 for additional guidance.

**Reference:**USSGL implementation guidance; Appropriation Reduced by Offsetting Collections or Offsetting Receipts

# Budgetary Entry

**Proprietary Entry**

None

# C400 - C599 Collections and Receivables - Receivables/Accrued Revenue

**C402**To record an accrual of revenue reported on the Statement of Custodial Activity or on the custodial footnote that is collected by an agency to be deposited directly into a General Fund receipt account. In addition, to record administrative fees earned for administering a nonfiduciary deposit fund.

**Comment:**Also post USSGL TC-C404. For amounts deposited into a General Fund receipt account but not reported on the Statement of Custodial Activity or on the custodial footnote, see USSGL TC-C420. See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; Miscellaneous Receipts; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**C403**To record a receivable for Old IMF Quota Payments.

**Comment:**For the Department of Treasury use only. Also post C405.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

 (Bulletin No. 2018-04) (III AT - 130) (March 2018)

**C404**To record contra-revenue in the amount of revenue accrued and establish a custodial liability.

**Comment:**Also post USSGL TC-C402.

# Budgetary Entry

None

# Proprietary Entry

**C405**To record offset for the amount accrued in a General Fund receipt account and to establish a liability for non-entity assets that are not reported on the Statement of Custodial Activity or on the custodial footnote.

**Comment:**To record accrued contra revenue that is reported on the Statement of Custodial Activity or on the custodial footnote and to establish custodial liability, see transaction USSGL TC-C404. See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**C406**To record receivables for amounts advanced from the financing fund or liquidating fund to cover escrow funds.

**Comment:**Applicable to guaranteed loans

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

# Budgetary Entry

**C408**To record in the financing fund the disbursement of direct loans.

 (Debit480100Undelivered Orders - Obligations, UnpaidCredit490200Delivered Orders - Obligations, PaidProprietary EntryDebit135000Loans ReceivableDebit138000Loans Receivable - Troubled Assets Relief ProgramCredit101000Fund Balance With Treasury)**Comment:**Also post USSGL TC-B134 if funded by a direct appropriation. **Reference:**USSGL implementation guidance; Credit Reform Case Studies **Budgetary Entry**

**C409**To record the reclassification of interest capitalized on a loan.

**Reference:**Direct Loan Credit Reform Guidance

# Budgetary Entry

None

# Proprietary Entry

**C412**To record accrued receivables for modified direct loans moving from the liquidating fund to the financing fund account.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

# Budgetary Entry

**C414**To record refund receivables, a downward adjustment to prior-year paid delivered orders, from Non-Federal sources for assets or expenses that do not create budgetary resources until collected.

**Comment:**USSGL TC-C136 records the collection. USSGL account 679000 includes, but is not limited to, vendor overpayments and benefit overpayments. This transaction is also applicable to credit card rebates.

# Budgetary Entry

None

# Proprietary Entry

**C415**To record a receivable for new IMF Quota Payments under Credit Reform.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**C416**To record accrued revenue from Federal sources other than for reimbursables, non-revolving trust and special funds, custodial activity and interest on Treasury securities.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

**C417**To record interest receivable on non-federal securities held by a nonfiduciary deposit fund.

**Comment:**This entry is only for interest receivable on non-federal securities held by a nonfiduciary deposit fund. For accruals of interest receivable on federal securities such as U.S. Treasury securities, see TC-C418.

# Budgetary Entry

None

# Proprietary Entry

Debit	134200	Interest Receivable - Investments

Credit	240000	Liability for Nonfiduciary Deposit Funds and Undeposited

Collections

**C418**To record interest receivable on securities held by Treasury Appropriation Fund Symbol (TAFS).

Also recorded for federal securities held by nonfiduciary deposit funds.

**Comment:**For federal securities held by nonfiduciary deposit funds also record TC - E205.

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

**C419**To record accrual of interest receivable on non-federal securities with a bond premium.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**C420**To record accrued revenue or other financing sources without budgetary impact.

**Comment:**Receivables from non-Federal sources are not budgetary resources until collected. This transaction should be used if you have a receivable recorded from a transaction with nonfiduciary deposit funds. For Federal and non-Federal receivables reported in a General Fund receipt account, also post USSGL TC-C405. See USSGL TC- F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**OMB Circular No. A-11, the Budget totals exclude amounts from deposit fund transactions because the funds are not owned by the Government. Therefore, the budget records transactions between deposit funds and budgetary accounts as transactions with public. Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

**C421**To accrue unfunded FECA revenue from Federal source by the Department of Labor.

**Comment:**None

**Reference:**USSGL implementation guidance; Federal Employees' Compensation Act (Workers' Compensation).

# Budgetary Entry

None

# Proprietary Entry

**C422**To record accrued revenue from Federal or non-Federal sources for non-revolving trust funds and special funds.

**Comment:**These are not budgetary resources until collected.

**Reference:**USSGL implementation guidance; Unavailable Special Fund Receipt Account Transfers

# Budgetary Entry

None

# Proprietary Entry

**C423**To record accrual of interest receivable on non-federal securities with a bond discount.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**C424**To record establishment of current-period earnings on income received in advance.

**Comment:**See USSGL TC-B602 for collection entry.

# Budgetary Entry

None

# Proprietary Entry

**C425**To record accounts receivable in a nonfiduciary deposit fund.

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

Debit	131000	Accounts Receivable

Credit	240000	Liability for Nonfiduciary Deposit Funds and Undeposited

Collections

**C426**To record earned revenue in a trust or special fund Treasury Appropriation Fund Symbol that was previously collected in advance.

**Comment:**See USSGL TC-C114 for collection entry.

# Budgetary Entry

None

# Proprietary Entry

**C428**To record loans and interest receivable from non-Federal sources for defaulted guaranteed loans.

Do not consider as a budgetary resource until collected.

**Comment:**Applicable to activity for guaranteed loans.

# Budgetary Entry

None

# Proprietary Entry

**C430**To record an old motor vehicle that was traded in for a new motor vehicle using the direct method.

**Comment:**This entry is to show a trade-in only. An entry for indirect cost is not included. This is the way the Department of Defense accounts for repairable items involving trade- ins. Accounts receivable represents the cash amount the vehicle procurer will receive from the customer. Inventory held for repair represents the value of an asset after it is repaired (value of a similar new asset). Other financing source represents fair market value of the old vehicle. Other financing source was used instead of revenue from goods sold due to a trade-in, which is not a budgetary resource.

Inventory allowance represents the estimated repair cost of the damaged vehicle.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

**C431**To record the issuance of a bridge loan.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

Debit	135000	Loans Receivable

Credit	161000	Investments in U.S. Treasury Securities Issued by the Bureau of the

Fiscal Service

**C432**To record loans other than credit reform.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

**C433**To record loans receivable from non-Federal sources for loans related to Troubled Assets Relief Program. Do not consider as a budgetary resource until collected.

# Budgetary Entry

None

# Proprietary Entry

Debit	138000	Loans Receivable - Troubled Assets Relief Program

Credit	138900	Allowance for Subsidy - Loans - Troubled Assets Relief Program

**C434**To record interest receivable from non-Federal sources for loans related to Troubled Assets Relief Program. Do not consider as a budgetary resource until collected.

# Budgetary Entry

None

# Proprietary Entry

Debit	138100	Interest Receivable - Loans - Troubled Assets Relief Program Credit		138500		Allowance for Loss on Interest Receivable - Loans - Troubled

Assets Relief Program

**C435**To record the accrual of interest revenue associated with USSGL account 298500 that is to be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have budget authority.

**Comment:**Also post USSGL TC-C437 for the liability for non-entity assets not reported on the Statement of Custodial Activity.

**Reference:**USSGL implementation guidance; Disposition of Borrowings With Capitalized Interest

# Budgetary Entry

None

# Proprietary Entry

**C436**To record the accrual of Troubled Asset Relief Program interest revenue associated with USSGL account 298500 that is to be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have budget authority.

# Budgetary Entry

None

# Proprietary Entry

Debit	138100	Interest Receivable - Loans - Troubled Assets Relief Program Credit		531200		Interest Revenue - Loans Receivable/Uninvested Funds

 (Bulletin No. 2018-04) (III AT - 140) (March 2018)

**C437**To record the portion of the liability for non-entity assets not reported on the Statement of Custodial Activity related to the accrual of interest revenue that is to be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have budget authority.

**Comment:**Also post USSGL TC-C435 for the accrual of the interest revenue associated with USSGL account 298500.

**Reference:**USSGL implementation guidance; Disposition of Borrowings With Capitalized Interest

# Budgetary Entry

None

# Proprietary Entry

Debit	750000	Distribution of Income - Dividend

Credit	298500	Liability for Non-Entity Assets Not Reported on the Statement of

Custodial Activity

**C438**To record subsidy receivable and the related interest, in the financing account, for an upward reestimate.

# Budgetary Entry

None

# Proprietary Entry

Debit	131000	Accounts Receivable

**C440**To record unfunded (borrowed) foreign currency from the Foreign Currency Account Symbol (X7000 series) by a disbursing officer.

**Comment:**Agencies that have foreign currency account symbols (X7000 series) will make this entry.

**Reference:**USSGL implementation guidance; Accounting for X7000 Accounts

# Budgetary Entry

None

# Proprietary Entry

**C444**To record capitalized loan interest receivable on non-credit reform loans for interest receivable amounts previously accrued.

**Comment:**Refer to USSGL TC-C435 for the initial accrual and USSGL TC-C149 for the collection of the accrual.

**Reference:**USSGL implementation guidance; Disposition of Borrowings With Capitalized Interest

# Budgetary Entry

None

# Proprietary Entry

**C446**To record the reclassification of interest capitalized on a loan related to Troubled Asset Relief Program.

# Budgetary Entry

None

# Proprietary Entry

Debit	138000	Loans Receivable - Troubled Assets Relief Program

Credit	138100	Interest Receivable - Loans - Troubled Assets Relief Program

**C450**To record the accrual of daily inflation earned on Treasury Inflation Protected Securities in revolving funds, non-revolving trust funds, and special funds.

# Budgetary Entry

None

# Proprietary Entry

Debit	134200	Interest Receivable - Investments Credit		531100		Interest Revenue - Investments

**C452**To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is immediately available for obligation upon collection.

**Comment:**Also post USSGL TC B143.

# Budgetary Entry

**C453**To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is immediately available for obligation once credited to the expenditure TAFS.

**Comment:**Also post USSGL TC B143. If budgetary resources were previously anticipated, credit USSGL account 407000.

**C454**To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection.

**Comment:**Also post USSGL TC B143.

# Budgetary Entry

**C455**To record the accrual of daily deflation earned on Treasury Inflation Protected Securities in revolving funds, non-revolving trust funds, and special funds.

# Budgetary Entry

None

# Proprietary Entry

Debit	531100	Interest Revenue - Investments Credit		134200		Interest Receivable - Investments

**C456**To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is immediately available for obligation upon collection.

**Comment:**Also post reversal of USSGL TC-B143.

**C457**To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is immediately available for obligation once credited to the expenditure TAFS.

**Comment:**Also post reversal of USSGL TC B143. If budgetary resources were previously anticipated, debit USSGL account 407000.

# Budgetary Entry

**C458**To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection.

**Comment:**Also post reversal of USSGL TC B143.

# Budgetary Entry

**C600 - C799 Collections and Receivables - Asset Sale and Disposition (Gains and Losses)**

**C600**To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a premium

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

**C601**To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a discount.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**C602**To record the sale of Federal securities purchased at a premium and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.

**Comment:**Prior to making an entry for the sale, make an entry to amortize the premium to the point of sale. The budgetary entry is recorded for the premium on the sale. Special and trust funds use USSGL account 411400. If budgetary resources were previously anticipated, revolving funds credit USSGL account 407000 and special and trust funds credit USSGL account 412000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-A195, TC-C109 or TC- C140 to record the collection of interest received on the sale. See USSGL TC-C603 or TC-C619 for sale of securities purchased at a premium and sold at a gain or loss by a nonfiduciary deposit fund.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities

**C603**To record the redemption of Federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.

# Budgetary Entry

None

# Proprietary Entry

Debit	101000	Fund Balance With Treasury

Debit	161300	Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

Debit	162300	Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities

Debit	531800	Contra Revenue for Interest Revenue - Investments

Credit	161000	Investments in U.S. Treasury Securities Issued by the Bureau of the

Fiscal Service

Credit	161200	Premium on U.S. Treasury Securities Issued by the Bureau of the

Fiscal Service

Credit	162000	Investments in Securities Other Than the Bureau of the Fiscal

Service Securities

Credit	162200	Premium on Securities Other Than the Bureau of the Fiscal Service

Securities

Credit	240000	Liability for Nonfiduciary Deposit Funds and Undeposited

Collections

Credit	531100	Interest Revenue - Investments

**C604**To record the sale of Federal securities purchased at a premium and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a loss.

**Comment:**Prior to the sale, make an entry to amortize the premium to the point of sale. The budgetary entry is recorded for the discount on the sale. Special and trust funds use USSGL account 411400. If budgetary resources were previously anticipated, revolving funds debit USSGL account 407000 and special and trust funds debit USSGL account 412000. Reverse USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-A195, TC-C109, and TC-C140 to record the collection of interest received on the sale. See USSGL TC-C605 for the sale of securities purchased at a premium and sold at a discount by a nonfiduciary deposit fund.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities

**C605**To record the redemption of Federal securities purchased at a premium and sold at a discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss.

# Budgetary Entry

None

# Proprietary Entry

**C606**To record the sale of Federal securities purchased at a discount and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a gain.

**Comment:**Prior to the sale, an entry is made to amortize the discount to the point of sale. The budgetary entry is recorded for the purchase discount plus the premium on the sale. Special and trust funds use USSGL account 411400. If budgetary resources were previously anticipated, revolving funds credit USSGL account 407000 and special and trust funds credit USSGL account 412000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or TC-A123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-A195, TC-C109 or TC- C140 to record the collection of interest received on the sale. See USSGL TC-C607 for the sale of securities acquired at a discount by nonfiduciary deposit fund that result in a gain.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities

 (Bulletin No. 2018-04) (III AT - 150) (March 2018)

**C607**To record the redemption of Federal securities purchased at a discount and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.

# Budgetary Entry

None

# Proprietary Entry

Debit	101000	Fund Balance With Treasury

Debit	161100	Discount on U.S. Treasury Securities Issued by the Bureau of the

Fiscal Service

Debit	162100	Discount on Securities Other Than the Bureau of the Fiscal Service Securities

Debit	531800	Contra Revenue for Interest Revenue - Investments

Credit	161000	Investments in U.S. Treasury Securities Issued by the Bureau of the

Fiscal Service

Credit	161300	Amortization of Discount and Premium on U.S. Treasury Securities

Issued by the Bureau of the Fiscal Service

Credit	162000	Investments in Securities Other Than the Bureau of the Fiscal

Service Securities

Credit	162300	Amortization of Discount and Premium on Securities Other Than

the Bureau of the Fiscal Service Securities

Credit	240000	Liability for Nonfiduciary Deposit Funds and Undeposited

Collections

Credit	531100	Interest Revenue - Investments

**C608**To record the sale of Federal securities purchased at a discount and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.

**Comment:**Prior to the sale, an entry is made to amortize the discount to the point of sale. The budgetary entry is recorded for the purchase discount less the discount on the sale. If the discount on the sale is greater than the purchase discount, the budgetary entry will be reversed. Special and trust funds use USSGL account 411400. If budgetary resources were previously anticipated, revolving funds debit USSGL account 407000 and special and trust funds debit USSGL account 412000. Reverse USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC- A123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-A195, TC-C109 or TC-C140 to record the collection of interest received on the sale. See USSGL TC-C618 to record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds. See USSGL TC-C611 or TC- C621 for the sale of securities purchased at a discount and sold at a gain or loss by a nonfiduciary deposit fund.

**Reference:**USSGL implementation guidance; Investments in Treasury and Agency Securities

**C609**To record amounts owed to a Federal Government Sponsored Enterprise (GSE) for excess of the GSE's liabilities over its assets.

# Budgetary Entry

Debit	426600	Other Actual Business-Type Collections From Non-Federal Sources

**C610**To record the sale or disposition of personal property collected for replacement property.

**Comment:**Sales proceeds on disposed personal property collected for a replacement property will have no budgetary entry until the obligation is subsequently incurred for the replacement property. In most cases, the proceeds will only be available for acquisition of the replacement property in the fiscal year that the old property was sold, then for 1 fiscal year thereafter. This entry may not be applicable to some agencies that have specific language in their legislation that allows them to keep the proceeds beyond 2 years. See USSGL implementation guidance, "Disposition of Personal Property" on the USSGL Website. Also review CFR 41, chapter 101 and GAO's Policy and Procedure Manual, dated May 1993, pages 7.5-8.9.

# Budgetary Entry

None

# Proprietary Entry

**C611**To record the redemption of Federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a loss.

**Comment:**Use this entry to also record the sale of U.S. Treasury Zero Coupon Bonds by a nonfiduciary deposit fund. A nonfiduciary deposit fund should not have net position.

# Budgetary Entry

None

# Proprietary Entry

**C612**To record the loss (or gain) from sale of foreclosed property without recourse.

**Comment:**Applicable to guaranteed loans. Credit USSGL account 139900 if there is a gain.

Any gain or loss is borne by the Federal Government. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

# Budgetary Entry

**C613**To record general property, plant and equipment permanently removed or partially impaired, but not yet disposed.

**Reference:**USSGL Implementation Guidance: FASAB FFATR No. 14 and FASAB SFFAS No. 44, "Accounting for the Disposal of General Property, Plant and Equipment" and "Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use".

# Budgetary Entry

None

# Proprietary Entry

**C614**To record the gain on property sold with recourse.

**Comment:**Excess of costs over sales proceeds are billed to the borrower. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC- A123 if authority was previously anticipated in programs exempt from apportionment.

**Reference:**USSGL implementation guidance; Federal Credit Reform Program Basic Accounting and Reporting Guide for Foreclosed Property in Federal Credit Programs

**C615**To record the disposition of general property, plant and equipment that was permanently removed.

**Reference:**USSGL Implementation Guidance: Accounting for the Disposal of General Property, Plant and Equipment - FASAB FFATR No.14.

# Budgetary Entry

None

# Proprietary Entry

**C616**To record the loss on loan receivable from the borrower on a sale with recourse.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

# Budgetary Entry

**C618**To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**Comment:**The budgetary entry is the amount of the gain on sale, which would be reversed if a loss is realized. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-C611 to record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service to a nonfiduciary deposit fund.

**C619**To record the redemption of Federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund prior to maturity when the redemption results in a loss

# Budgetary Entry

None

# Proprietary Entry

Debit	101000	Fund Balance With Treasury

Debit	161300	Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

Debit	162300	Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities

Debit	531100	Interest Revenue - Investments

Credit	161000	Investments in U.S. Treasury Securities Issued by the Bureau of the

Fiscal Service

Credit	161200	Premium on U.S. Treasury Securities Issued by the Bureau of the

Fiscal Service

Credit	162000	Investments in Securities Other Than the Bureau of the Fiscal

Service Securities

Credit	162200	Premium on Securities Other Than the Bureau of the Fiscal Service

Securities

Credit	240000	Liability for Nonfiduciary Deposit Funds and Undeposited

Collections

Credit	531800	Contra Revenue for Interest Revenue - Investments

**C621**To record the redemption of Federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a gain.

**Comment:**Use this entry to also record the sale of U.S. Treasury Zero Coupon Bonds by a nonfiduciary deposit fund

# Budgetary Entry

None

# Proprietary Entry

**C622**To record the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the special or non-revolving trust fund.

**Comment:**The budgetary entry is the amount of a gain on the sale, which would be reversed if a loss was realized.

**C624**To record the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss by the special or non-revolving trust fund.

**Comment:**The budgetary entry is the amount of a gain on the sale, which would be reversed if a loss was realized.

# Budgetary Entry

**C626**To record cash collected from a loss or a gain from the sale of excess, obsolete, and unserviceable assets.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. This transaction assumes that budgetary resource is recognized for the proceeds of a sale.

**Reference:**USSGL implementation guidance; Disposition of Personal Property

**C628**To record cash collected from a loss or a gain from the sale of foreclosed property.

**Comment:**Use only for pre-Credit Reform. This transaction assumes that budgetary resource is recognized for the proceeds of a sale.

**Reference:**USSGL implementation guidance; Federal Credit Reform Program Basic Accounting and Reporting Guide for Foreclosed Property in Federal Credit Programs

# Budgetary Entry

**C630**To record the sale of stockpile materials.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

 (Bulletin No. 2018-04) (III AT - 167) (March 2018)

**C632**To record stockpile materials sold at a gain.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

**C634**To record stockpile materials sold at a loss.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

**C636**To record the collection of sale proceeds from forfeited personal property sold.

**Comment:**Reverse USSGL TC-B432.

**Reference:**For special fund transaction, see USSGL implementation guidance; Receipts Not Available for Obligation Upon Collection. For seized assets, see USSGL implementation guidance; Accounting for Inventory and Related Property

# Budgetary Entry

**C638**To record the sale of forfeited property.

**Comment:**Includes activity for forfeited property sold that had a third-party lien in which the buyer pays the lien holder.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"; Seized Assets

# Budgetary Entry

None

# Proprietary Entry

**C640**To record the proceeds from commodities sold.

**Comment:**For cost of goods sold, see USSGL TC-E408. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

**C642**To record a loss on the sale of commodities.

**Comment:**For cost of goods sold, if there is no loss involved, see USSGL TC-E408.

# Budgetary Entry

None

# Proprietary Entry

**C644**To record a receivable from a non-Federal entity for the sale or disposition of assets other than personal properties and investments.

**Comment:**For cost of goods sold, see USSGL TC-E408.

# Budgetary Entry

None

# Proprietary Entry

**C646**To record the sale or disposition of assets other than personal properties and investments.

**Comment:**If a receivable had been previously established, see USSGL TC-C647.

**C647**To record the liquidation of receivables from other Federal entity for the sale or disposition of assets other personal properties and investments.

**Comment:**See USSGL TC-C648 for the establishment of the receivable.

# Budgetary Entry

**C648**To record a receivable from another Federal entity for the sale or disposition of assets other than personal properties and investments.

**Comment:**For the liquidation of the receivable, see USSGL TC-C647.

**C650**To record accounts receivable and accrue revenue from another Federal entity that was previously anticipated.

**Comment:**Also post USSGL TC-A122 if authority was previously anticipated and apportioned.

See Federal and non-Federal exceptions as defined in Office of Management and Budget Circular No. A-11.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority from Offsetting Collection with Obligations Scenario

**C702**To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a gain.

**Comment:**At the time of sale, make an entry to amortize the premium to the point of sale. See USSGL TC-E121 for amortization entry. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

# Budgetary Entry

Act, purchased at a premium. The sale results in a loss.

**Comment:**At the time of sale, make an entry to amortize the premium to the point of sale. See USSGL TC-E121 for amortization entry. Reverse USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

**C706**To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a gain.

**Comment:**At the time of sale, an entry is made to amortize the discount to the point of sale. See USSGL TC-E121 for amortization entry. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or TC-A123 if authority was previously anticipated in programs exempt from apportionment.

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions) (C704To record the sale of securities, accounted for under the provisions of the Federal Credit Reform)

Act, purchased at a discount. The sale results in a loss.

**Comment:**At the time of sale, an entry is made to amortize the discount to the point of sale. See USSGL TC-E121 for amortization entry. Reverse USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment.

**C750**To record, in a special or non-revolving trust fund, a redemption of securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where funds remain in a non-Treasury General Account (TGA).

**Comment:**If the proceeds of this sale are immediately reinvested, do not record a budgetary entry. If the proceeds of this sale are not immediately reinvested, record a budgetary entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions) (C708To record the sale of securities, accounted for under the provisions of the Federal Credit Reform)

**C751**To record, in a revolving or revolving trust fund, a redemption of securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where funds remain in a non-Treasury General Account (TGA).

**Comment:**If the proceeds of this sale are immediately reinvested, do not record a budgetary entry. If the proceeds of this sale are not immediately reinvested, record a budgetary entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

**C752**To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold for a gain. Funds remain held by the public in a non-Treasury General Account (TGA).

**Comment:**If the proceeds are immediately reinvested, record a budgetary entry equal to only the gain. If the proceeds are not immediately reinvested, record a budgetary entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a non- TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions)

for a gain. Funds remain held by the public in a non-Treasury General Account (TGA).

**Comment:**If the proceeds are immediately reinvested, record a budgetary entry in USSGL account 425200 equal to only the gain. If the proceeds are not immediately reinvested, record a budgetary entry in USSGL account 425200 equal to the gain and also a budgetary entry in USSGL account 497200 equal to the par value. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

**C754**To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold for a loss. Funds remain held by the public in a non-Treasury General Account (TGA).

**Comment:**If the proceeds are immediately reinvested, do not record a budgetary entry. If the proceeds are not immediately reinvested, record a budgetary entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions) (C753To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold)

 (Bulletin No. 2018-04) (III AT - 170) (March 2018)

for a loss. Funds remain held by the public in a non-Treasury General Account (TGA).

**Comment:**If the proceeds are immediately reinvested, do not record the budgetary entry. If the proceeds are not immediately reinvested record a budgetary entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security.

See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions.

**C780**To record the Bureau of the Fiscal Service's redemption of debt and related budgetary offset.

# Budgetary Entry

Debit	462000	Unobligated Funds Exempt From Apportionment

Credit	437000	Offset to Appropriation Realized for Redemption of Treasury

Securities

# Proprietary Entry

Debit	253000	Securities Issued by Federal Agencies Under General and Special

Financing Authority

Credit	101000	Fund Balance With Treasury

**C784**To record the monthly redemption, investment and interest with the Bureau of the Fiscal Service.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions) (C755To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold)

**D100 - D299 Adjustments/Writeoffs/Reclassification - Upward and Downward Adjustments**

**D102**To record a downward adjustment to prior-year unpaid delivered orders and to reduce the liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired.

**Comment:**Prior-year adjustments are used only in year 2 and later. Reverse USSGL TC-B134 for direct appropriations. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TC's D306, D308, D310, and D312.

**Reference:**USSGL implementation guidance; Prior-Period Adjustments

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions)

**D106**To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired.

**Comment:**Prior-year adjustments are used only in year 2 and later. If funded by a direct appropriation, also post USSGL TC-B134. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide; Prior- Period Adjustments

**D107**To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.

**Comment:**Prior-year adjustments are used only in year 2 and later. If funded by a direct appropriation, also post USSGL TC-B134. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312. When anticipated accounts are not used, debit USSGL account 445000; if funds are exempt from apportionment, debit USSGL account 462000.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide; Prior- Period Adjustments

**D108**To record a downward adjustment to prior-year paid delivered orders and to collect a refund when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100).

**Comment:**Prior-year adjustments are used only in year 2 and later. The offset to all downward adjustments to undelivered orders is anticipated recoveries. If such a transaction causes an abnormal credit balance, approval by the Office of Management and Budget for use of resources is required. If anticipated accounts are not used, credit USSGL account 445000 or 462000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Reverse USSGL TC-B134 for direct appropriations. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide; Prior- Period Adjustments

**D110**To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.

**Comment:**Prior-year adjustments are used only in year 2 and later. The offset to all downward adjustments to undelivered orders is anticipated recoveries. If such a transaction causes an abnormal credit balance, approval by the Office of Management and Budget for use of resources is required. If anticipated accounts are not used, credit USSGL account 445000 or 462000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Reverse USSGL TC-B134 for direct appropriations. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide; Prior- Period Adjustments

**D112**To record a reclassification of unfunded liability to funded liability in the financing account.

**Comment:**Also post USSGL TC-D113.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Guide

# Budgetary Entry

**D113**To record the reclassification reestimated subsidy expense from unfunded to funded.

**Comment:**Reclassification should be recorded in the year following the accrual of the downward reestimate.

**Reference:**USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan Programs Without Collateral in Federal Credit Programs

# Budgetary Entry

None

# Proprietary Entry

 (Bulletin No. 2018-04) (III AT - 180) (March 2018)

**D114**To record an upward adjustment of prior-year unpaid undelivered orders when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100).

**Comment:**Prior-year adjustments are used only in year 2 and later. The goods, services, or invoices have not been received. If funded by a direct appropriation, also post USSGL TC-B134. See USSGL TC-B402 when needed to establish a payable and to reflect it as delivered. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

# Budgetary Entry

**Proprietary Entry**

None

**D120**To record a downward adjustment to unpaid prior-year undelivered orders.

**Comment:**Prior-year adjustments are used only in year 2 and later. The goods, services, or invoices have not been received. Record USSGL account 465000 if the authority has expired.

**Reference:**USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations

# Budgetary Entry

**Proprietary Entry**

None

**D122**To record an upward adjustment to prepaid/advanced prior-year undelivered orders.

**Comment:**Prior-year adjustments are used only in year 2 and later. The invoice has been paid, but goods and services have not been received. Record USSGL account 465000 if the authority has expired.

**Reference:**USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations

# Budgetary Entry

**D126**To record an upward adjustment to prior-year paid delivered orders.

**Comment:**Prior-year adjustments are used only in year 2 and later. A corrected invoice was received and paid for goods and services previously received and paid. Also post USSGL TC-B134. Record USSGL account 465000 if the authority has expired.

**Reference:**USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations

**D128**To record a downward adjustment to prior-year paid delivered orders with no refund collected.

**Reference:**USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations

# Budgetary Entry

None

# Proprietary Entry

**D130**To record a downward adjustment to prior-year prepaid/advanced undelivered orders with no refund collected.

**Comment:**The prepaid invoice was for more than the corrected invoice. Goods and services have not been received.

**Reference:**USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations

# Budgetary Entry

None

# Proprietary Entry

**D134**To record the delivery of goods and services ordered in a prior year and accrue a liability.

Expended authority is less than the original obligation and the authority is not expired.

**Comment:**The offset to downward adjustments to undelivered orders is anticipated recoveries. If such a transaction causes an abnormal credit balance, the Office of Management and Budget's approval for use of resources is required. When anticipated accounts are not used, credit USSGL account 445000 or credit USSGL account 462000 if funds are exempt from apportionment. Also post USSGL TC-B134 if funded by a direct appropriation. Also post USSGL TC-A122 if recoveries were previously anticipated and apportioned or USSGL TC-A123 if recoveries were previously anticipated in programs exempt from apportionment. The payroll and related benefit liabilities in this transaction are only for work-in-process. For other payroll-related transactions, see USSGL TCs-E104 through E117. Also post USSGL TCs G120, G122, and G124 to track purchases.

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide

**D136**To record the amount of unfunded indefinite contract authority that is withdrawn due to recoveries of prior-year obligations.

**Comment:**Also Post USSGL TC-D120.

**Reference:**USSGL implementation guidance; Contract Authority Case Studies

# Budgetary Entry

**Proprietary Entry**

None

**D138**To record the amount of indefinite borrowing authority that is withdrawn due to recoveries of prior-year obligations.

**Comment:**Also Post USSGL TC-D120.

**Reference:**USSGL implementation guidance; Borrowing Authority Case Studies

# Budgetary Entry

**Proprietary Entry**

None

**D140**To record an upward adjustment to prior-year unpaid delivered orders for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS).

**Comment:**This transaction is to be used only by the specific TAFS identified in the USSGL scenario identified in the transaction origin.

**Reference:**USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of Budgetary Resources (Social Security Administration and Department of Health and Human Services related TAFS only)

**D141**To record a downward adjustment to prior-year unpaid delivered orders pertaining to cancellations of authority in an invested Treasury Appropriation Fund Symbol (TAFS).

**Comment:**Also post USSGL TC-F123 for the cancellation of authority.

**Reference:**USSGL implementation guidance; Cancellations of Expenditure Transfers Receivable/Payable

# Budgetary Entry

**D142**To record a downward adjustment to prior-year unpaid delivered orders for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS).

**Comment:**This transaction is to be used only by the specific TAFS identified in the USSGL scenario identified in the transaction origin.

**Reference:**USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of Budgetary Resources (Social Security Administration and Department of Health and Human Services related TAFS only).

# Budgetary Entry

**D144**To record an upward adjustment to prior-year balances in budgetary receivable USSGL account 4225 "Appropriation Trust Fund Expenditure Transfers - Receivable" for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS).

**Comment:**Reverse this transaction for a downward adjustment. This transaction is to be used only by the specific TAFS identified in the USSGL scenario identified in the transaction origin.

**Reference:**USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation of Budgetary Resources (Social Security Administration and Department of Health and Human Services related TAFS only)

**D145**To record in the canceled appropriation the removal of the canceled payable upon receipt of a valid bill. The budgetary entry reduces the balance of authority that remained upon cancellation.

**Comment:**Simultaneously post USSGL TC-B412 in an unexpired appropriation that is available for the same purpose as the closed account. See Office of Management and Budget Circular No. A-11 for additional guidance.

**Reference:**USSGL implementation guidance; Canceled Payables

# Budgetary Entry

**D146**To record an accrual of downward reestimate for loan subsidies in the program fund.

**Comment:**See USSGL TC-D147. Transactions USSGL TC-D146 and TC-D147 should be done simultaneously in both the credit reform program and financing accounts. See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan Programs Without Collateral in Federal Credit Programs; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**D147**To adjust the loan guarantee liability and direct loan allowance for downward reestimate of subsidy expense in the financing account.

**Comment:**Also post USSGL TC-D146. Transactions USSGL TC-D146 and TC-D147 should be done simultaneously in both the credit reform program and financing accounts. See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**D148**To accrue the transfer-out of a downward reestimate to a General Fund receipt account.

**Comment:**The actual transfer of cash should be made the year following the accrual. See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan Programs Without Collateral in Federal Credit Programs; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**D149**To record negative subsidy disbursement in the financing fund.

**Comment:**Also post USSGL TC-D150 for the program account and TC-E509 for the financing account to record the transfer to the General Fund Receipt Account.

# Budgetary Entry

**D150**To adjust program fund for negative subsidy disbursement from the financing fund.

**Comment:**See USSGL TC-D149. Transactions USSGL TC-D149 and TC-D150 should be done simultaneously in both the credit reform program and financing fund

# Budgetary Entry

None

# Proprietary Entry

**D300 - D399 Adjustments/Writeoffs/Reclassification - Prior-Period Adjustments**

**D302**To record appropriations used for a prior period that was a result of a change in accounting principle.

**Comment:**Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

**Reference:**USSGL implementation guidance; Prior-Period Adjustments

# Budgetary Entry

None

# Proprietary Entry

**D304**To record appropriations used for a prior period that was a result of a correction of an error.

**Comment:**Special and trust funds receiving direct appropriations from the General Fund of the

U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series.

**Reference:**USSGL implementation guidance; Prior-Period Adjustments

# Budgetary Entry

None

# Proprietary Entry

**D306**To record a prior-period adjustment that reduces the value of a prior-year asset.

**Comment:**If the downward adjustment is due to corrections of errors, debit USSGL account 740000. For prior-period adjustments due to changes in accounting principles debit USSGL account 740100. For prior-period adjustments due to corrections of errors in years preceding the prior year, debit USSGL account 740500. Also Post: USSGL TC-D302 if the prior period adjustment due to changes in accounting principle is associated with direct appropriations. USSGL TC-D304 for a prior-period adjustment due to corrections of errors that requires restatement, and associated with a direct appropriation. USSGL TC-D102 (budgetary entry only) if the adjustment has a downward budgetary impact to prior-year unpaid delivered orders-obligations, recoveries and the appropriation has expired. USSGL TC-D108 (budgetary entry only) if the adjustment has a downward budgetary impact on prior-year paid delivered orders-obligations, refunds collected. USSGL TC-D110 (budgetary entry only) if the adjustment has a downward budgetary impact to prior-year unpaid delivered orders-obligations, recoveries, and has not expired.

**Reference:**USSGL implementation guidance; Prior-Period Adjustments

# Budgetary Entry

None

# Proprietary Entry

 (Bulletin No. 2018-04) (III AT - 190) (March 2018)

**D308**To record a prior-period adjustment that reduces the value of a liability.

**Comment:**If the downward adjustment is due to corrections of errors, credit USSGL account 740000. For prior-period adjustments due to changes in accounting principles credit USSGL account 740100. For prior-period adjustments due to corrections of errors in years preceding the prior year, credit USSGL account 740500. Also Post: USSGL TC-D302 if the prior period adjustment due to changes in accounting principle is associated with direct appropriations. USSGL TC-D304 for a prior-period adjustment due to corrections of errors that requires restatement, and associated with a direct appropriation. USSGL TC-D102 (budgetary entry only) if the adjustment has a downward budgetary impact to prior-year unpaid delivered orders - obligations, recoveries and the appropriation has expired. USSGL TC-D108 (budgetary entry only) if the adjustment has a downward budgetary impact on prior- year paid delivered orders - obligations, and refunds collected. USSGL TC-D110 (budgetary entry only) if the adjustment has a downward budgetary impact to prior- year unpaid delivered orders - obligations, recoveries, and has not expired.

**Reference:**USSGL implementation guidance; Prior-Period Adjustments

# Budgetary Entry

None

# Proprietary Entry

**D310**To record a prior-period adjustment that increases the value of a prior-year asset.

**Comment:**If the upward adjustment is due to corrections of errors, credit USSGL account 740000. For prior-period adjustments due to changes in accounting principles credit USSGL account 740100. For prior-period adjustments due to corrections of errors in years preceding the prior year, credit USSGL account 740500. If the prior period adjustment due to changes in accounting principle is associated with direct appropriations, reverse USSGL TC-D302. For a prior period adjustment due to corrections of errors, reverse USSGL TC-D304. Also Post: USSGL TC-D106 (budgetary entry only) if the adjustment has an upward budgetary impact on prior- year unpaid delivered orders-obligations, and the authority has expired. USSGL TC- D114 (budgetary entry only) if the adjustment has an upward budgetary impact on prior year undelivered orders when the bill is more than the original undelivered order, and the authority has expired.

**Reference:**USSGL implementation guidance; Prior-Period Adjustments

# Budgetary Entry

None

# Proprietary Entry

**D312**To record a prior-period adjustment that increases the value of a prior-year liability.

**Comment:**If the upward adjustment is due to corrections of errors, debit USSGL account 740000. For prior-period adjustments due to changes in accounting principles debit USSGL account 740100. For prior-period adjustments due to corrections of errors in the years preceding the prior year, debit USSGL account 740500. If the prior period adjustment due to changes in accounting principle is associated with direct appropriations, reverse USSGL TC-D302. For a prior-period adjustment due to corrections of errors, reverse USSGL TC-D304. Also Post: USSGL TC-D106 (budgetary entry only) if the adjustment has an upward budgetary impact on prior- year unpaid delivered orders - obligations, refunds collected and the authority has expired. USSGL TC-D114 (budgetary entry only) if the adjustment has an upward budgetary impact on prior year undelivered orders when the bill is more than the original undelivered order, and the authority has expired.

**Reference:**USSGL implementation guidance; Prior-Period Adjustments

# Budgetary Entry

None

# Proprietary Entry

**D400 - D499 Adjustments/Writeoffs/Reclassification - Writeoffs**

**D402**To record an allowance for a reduction in exchange revenue due to noncredit losses such as returns, allowances, and price redeterminations from non-Federal sources when realization is not probable (less likely than not).

**Comment:**For reduction in exchange revenue due to credit losses, see USSGL TC-D404.

Reverse this transaction when collected.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources." For more information, see paragraph 41 of FASAB SFFAS No. 7.

# Budgetary Entry

None

# Proprietary Entry

 (Bulletin No. 2018-04) (III AT - 200) (March 2018)

**D404**To record the estimated allowance for bad debts related to non-credit-reform receivables.

**Comment:**This transaction should be used when a realization of revenue is not probable due to credit losses, see paragraph 40, SFFAS 7. For losses other than credit losses, see TC D402.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 4, "Managerial Cost Accounting Concepts and Standards"

# Budgetary Entry

None

# Proprietary Entry

**D405**To record the estimated allowance for bad debts related to non-credit-reform receivables in a nonfiduciary deposit fund. Deposit funds do not recognize net gains or losses

**Comment:**This TC illustrates an estimated allowance for bad debts relating to accounts receivable from non-federal entities. Allowance for Bad Debts generally should not be recorded for intragovernmental accounts receivable.

**Reference:**SFFAS 7, Revenue and Other Financing Sources, paragraph 239, and USSGL Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and Clearing Accounts.

# Budgetary Entry

None

# Proprietary Entry

**D406**To record the writeoff of penalties and fines receivable.

# Budgetary Entry

None

# Proprietary Entry

**D407**To record the writeoff of administrative fees receivable.

# Budgetary Entry

None

# Proprietary Entry

**D408**To record the writeoff of accounts receivable.

# Budgetary Entry

None

# Proprietary Entry

Debit	131900	Allowance for Loss on Accounts Receivable Credit		131000		Accounts Receivable

**D410**To record the writeoff of taxes receivable.

**Reference:**USSGL implementation guidance; Miscellaneous Receipts

# Budgetary Entry

None

# Proprietary Entry

**D412**To record the writeoff of loans receivable for loans made before fiscal 1992.

# Budgetary Entry

None

# Proprietary Entry

Debit	135900	Allowance for Loss on Loans Receivable Credit		135000		Loans Receivable

**D413**To writeoff loans receivable related to Troubled Assets Relief Program.

# Budgetary Entry

None

# Proprietary Entry

Debit	138900	Allowance for Subsidy - Loans - Troubled Assets Relief Program Credit		138000		Loans Receivable - Troubled Assets Relief Program

**D414**To record the writeoff of loans receivable and interest receivable for credit reform loans made after fiscal 1991.

# Budgetary Entry

None

# Proprietary Entry

Debit	139900	Allowance for Subsidy

**D415**To record the writeoff of interest receivable related to Troubled Asset Relief Program.

# Budgetary Entry

None

# Proprietary Entry

Debit	138500	Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program

Credit	138100	Interest Receivable - Loans - Troubled Assets Relief Program

**D416**To record the writeoff of interest receivable.

# Budgetary Entry

None

# Proprietary Entry

**D418**To record the writeoff of assets other than investments.

# Budgetary Entry

None

# Proprietary Entry

**D420**To record the accrued estimated uncollectible exchange revenue due to credit losses with related costs incurred and collected for others in a General Fund receipt account.

**Comment:**Reverse USSGL TC-C405 to adjust USSGL account 298500, "Liability for Non- entity Assets Not Reported on the Statement of Custodial Activity." This activity will not be reported on the Statement of Custodial Activity or the custodial footnote.

**Reference:**FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting," Paragraph No. 40.

# Budgetary Entry

None

# Proprietary Entry

**D422**To record the reduction of custodial liability by the amount of estimated uncollectible exchange revenue with virtually no costs collected for others in a General Fund receipt account.

**Comment:**This activity is reported on the Statement of Custodial Activity or on the custodial footnotes.

**Reference:**For more information on exchange revenue with virtually no costs, see paragraphs 45, 140, and 146, SFFAS No. 7.

# Budgetary Entry

None

# Proprietary Entry

**D424**To record in a General Fund receipt account, the accrued estimated uncollectible nonexchange revenue and exchange revenue with virtually no cost reported on the Statement of Custodial Activity or on the custodial footnote.

**Comment:**Also post USSGL TC-D422. See USSGL TC-D420 for other than revenue reported on the Statement of Custodial Activity or on the custodial footnote.

**Reference:**For more information on exchange revenue with virtually no cost, see paragraphs 45, 140, and 146 and for more information on uncollectible nonexchange revenue, see paragraph 56 of FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting."

# Budgetary Entry

None

# Proprietary Entry

**D426**To record an adjustment to loans receivable based on acquired collateral property.

**Reference:**USSGL implementation guidance; Credit Reform Case Studies

# Budgetary Entry

None

# Proprietary Entry

**D428**To record an adjustment for actual loss of inventory.

# Budgetary Entry

None

# Proprietary Entry

Debit	152900	Inventory - Allowance

**D430**To record an adjustment for actual loss of forfeited property.

# Budgetary Entry

None

# Proprietary Entry

Debit	154900	Forfeited Property - Allowance

**D432**To record an adjustment for actual loss of commodities that was disposed but not sold.

**Comment:**For the actual loss on commodities from sales, see USSGL TC C642.

# Budgetary Entry

None

# Proprietary Entry

Debit	156900	Commodities - Allowance

Credit	156100	Commodities Held Under Price Support and Stabilization Support

Programs

**D434**To record assets purchased to store environmental waste from past operations at net book value of zero.

**Reference:**USSGL implementation guidance; Environmental Cleanup Cost Case Study

# Budgetary Entry

None

# Proprietary Entry

**D436**To record a refund of offsetting collections, other than advances, that were collected in a prior- year.

**Comment:**See USSGL TC-A712 for refunds of advances. See USSGL TC-D438 for refunds of trust or special fund receipts.

# Budgetary Entry

**D438**To record a refund of trust or special fund receipts that was received in a prior-year.

**Comment:**See USSGL TC-A712 for refunds of advances. See USSGL TC-D436 for refunds of offsetting collections, other than advances.

**D500 - D799 Adjustments/Writeoffs/Reclassification - Reclassification/Revaluation D502**To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.

**Comment:**Reverse when funds are returned to fund balance with Treasury. See Treasury Financial Manual Part 4--Chapter 3000 Third-Party Draft Procedures for Imprest Fund Disbursing Activities

# Budgetary Entry

**D503**To record valuation increase in Government Sponsored Enterprise Preferred and/or Common Stock and/or Beneficial Interest Trust at the end of year.

**Comment:**Also Post USSGL TC-C147. Reverse transaction for decreases

# Budgetary Entry

None

# Proprietary Entry

**D504**To record clearing of the prior-year imprest fund from an annual-year Treasury Appropriation Fund Symbol (TAFS) at the beginning of the next fiscal year.

# Budgetary Entry

None

# Proprietary Entry

Debit	101000	Fund Balance With Treasury Credit		112000		Imprest Funds

**D506**To record disbursements from nonfiduciary deposit funds. This includes return of escrow amounts and erroneous receipts and disbursing escrow monies to pay bills, taxes, and insurance.

# Budgetary Entry

None

# Proprietary Entry

**D507**To record the classification of amounts from clearing accounts to the appropriate Treasury Appropriation Fund Symbol (TAFS).

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

 (Bulletin No. 2018-04) (III AT - 210) (March 2018)

**D508**To record the reclassification of expended balances held back from contractors from accounts payable.

# Budgetary Entry

None

# Proprietary Entry

Debit	211000	Accounts Payable Credit		213000		Contract Holdbacks

**D510**To record the transfer of construction-in-progress to capitalized assets or expenses.

# Budgetary Entry

None

# Proprietary Entry

**D512**To record the realization that contractor-developed software-in-development is in production.

# Budgetary Entry

None

# Proprietary Entry

Debit	183000	Internal-Use Software

Credit	183200	Internal-Use Software in Development

**D514**To record the reclassification of expenses to asset accounts.

**Comment:**Due to the reconciliation of interagency expenses and revenues, agencies must first record all direct costs to the USSGL account 600000, "Expenses" series and then offset those amounts using the USSGL account 661000 when the costs are capitalized to the appropriate asset account. Also post USSGL TC G120, G122, or G124 if using this entry to post to a finished asset account.

# Budgetary Entry

None

# Proprietary Entry

**D516**To record the raw materials used to produce goods.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D518**To record the revaluation of foreclosed property.

**Reference:**USSGL implementation guidance; Guide to Basic Accounting and Reporting for Foreclosed Property in Federal Credit Reform Programs (Appendix 1)

# Budgetary Entry

None

# Proprietary Entry

**D520**To record completed inventory items.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D522**To record the reclassification of inventory held for sale that meets management's criteria for future sale.

**Comment:**Reverse entry when assets become saleable.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D523**To record the reclassification of damaged, irreparable inventory held for sale.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D524**To record damaged inventory items that need repair.

**Comment:**Reverse this entry when repairs are completed.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D526**To record the turn-in of a broken part from operating materials and supplies held for repair.

**Comment:**Also post USSGL TC-D530.

# Budgetary Entry

None

# Proprietary Entry

**D528**To record the revaluation of a turned-in broken part from operating materials and supplies held for repair based on estimated repair costs.

**Comment:**Reverse this entry when the repaired broken part is returned to stock as a serviceable item. See USSGL TC-D318.

**Reference:**USSGL implementation guidance; Operating Materials and Supplies

# Budgetary Entry

None

# Proprietary Entry

**D530**To record a repaired broken part that has been returned to stock as a serviceable item.

**Comment:**Use the original value of the part when it was turned in for repair (before the revaluation of the part based on the estimated repair cost). See USSGL TCs-D526 and D528.

# Budgetary Entry

None

# Proprietary Entry

**D532**To record prior-period adjustments for transitions to the allowance method for estimated repair costs not previously recorded.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D534**To record damaged inventory, using the direct method, items that need repair.

**Comment:**Inventory held for repair is valued the same as a serviceable item less estimated repair costs.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D536**To record prior-year adjustments for transitions to the direct method for estimated repair costs not previously recorded.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D538**To record issuance of a new motor vehicle to the customer. The cost of goods sold represents the cost of the new vehicle. Upon sale, adjust inventory allowance to reduce the previously unrealized holding gains/losses.

**Comment:**This entry is a part of how the Department of Defense accounts for its repairable items involving trade-ins.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D540**To record a gain when inventory is revalued at the end of the period, using the latest acquisition method.

**Comment:**Reverse this transaction if there is a loss upon revaluation using the latest acquisition method.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D542**To record the classification of operating materials and supplies held for use that were damaged and cannot be consumed in operations. This entry also applies to excess or obsolete operating materials and supplies when the net realizable value is less than the book value.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D544**To record the reclassification of operating materials and supplies that meet management's criteria for future use.

**Comment:**Reverse this entry when ready to use.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D545**To record completed Operating Materials and Supplies items that were in development

# Budgetary Entry

None

# Proprietary Entry

**D546**To reclassify excess or reserved assets to assets held for use.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D548**To record an unexpected permanent decline in the value of stockpile materials. This entry also applies to record stockpile material at net realizable value due to damage.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D550**To record a permanent decline in value of stockpile materials that is unusual, infrequent, and material in dollar amount.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D552**To reclassify stockpile materials authorized to be sold.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D554**To record the forfeiture of a seized monetary instrument.

**Comment:**See USSGL TC-D555 for the disposal of seized monetary instruments.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D555**To record a removal of a seized monetary instrument.

**Comment:**See USSGL TC-D554 to record the forfeiture of seized monetary instruments.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D556**To record the conversion to cash for a forfeited monetary instrument.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D558**To record forfeited personal property placed into official use.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D560**To record forfeited personal property placed into official use at the end of the year and not depreciated.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D562**To record forfeited personal property authorized to be distributed/donated to another entity.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D564**To record an adjustment to the net realizable value of commodities.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D566**To record inventory that has been lost and deemed immaterial.

**Comment:**Reverse this entry for immaterial inventory that has been found.

# Budgetary Entry

None

# Proprietary Entry

**D568**To record inventory that has been lost and deemed material.

# Budgetary Entry

None

# Proprietary Entry

Debit	729000	Other Losses

**D569**To record inventory that has been found and deemed material.

# Budgetary Entry

None

# Proprietary Entry

**D570**To record a gain on change in long-term assumptions related to federal pensions, Other Retirement Benefits or Other Post Employment Benefits, including veteran's compensation.

**Reference:**Gains and Losses on Pensions, Other Retirement Benefits or Other Post Employment Benefits Assumption Changes Scenario.

# Budgetary Entry

None

# Proprietary Entry

**D571**To record a loss on change in long-term assumptions related to federal pensions, Other Retirement Benefits or Other Post Employment Benefits, including veteran's compensation.

**Reference:**Gains and Losses on Pensions, Other Retirement Benefits or Other Post Employment Benefits Assumption Scenario.

# Budgetary Entry

None

# Proprietary Entry

**D572**To record a loss from the revaluation of foreign currency at the end of an accounting period.

**Comment:**Agencies that have foreign currency account symbols in the X7000 series refer to USSGL TCs-C192, C194, C440, D576, and D578.

**Reference:**USSGL implementation guidance; Accounting for Purchased Foreign Currency

# Budgetary Entry

None

# Proprietary Entry

 (Bulletin No. 2018-04) (III AT - 220) (March 2018)

**D573**To record a loss due to foreign exchange rate changes on Exchange Stabilization Fund assets.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

**D574**To record a gain from the revaluation of foreign currency at the end of an accounting period.

**Comment:**Agencies that have foreign currency account symbols in the X7000 series refer to USSGL TCs-C192, C194, C440, D576, and D578.

**Reference:**USSGL implementation guidance; Accounting for Purchased Foreign Currency

# Budgetary Entry

None

# Proprietary Entry

**D575**To record a realized gain due to foreign exchange rate changes on Exchange Stabilization Fund assets.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**D576**To record a loss resulting from the revaluation of foreign currency in the Foreign Currency Account Symbol (X7000 series) at the end of an accounting period.

**Comment:**Agencies that have Foreign Currency Account Symbol (X7000 series) will make this entry.

**Reference:**USSGL implementation guidance; Accounting for X7000 Accounts

# Budgetary Entry

None

# Proprietary Entry

**D578**To record a gain resulting from the revaluation of foreign currency in the Foreign Currency Account Symbol (X7000 series) at the end of an accounting period.

**Comment:**Agencies that have Foreign Currency Account Symbol (X7000 series) will make this entry.

**Reference:**USSGL implementation guidance; Accounting for X7000 Accounts

# Budgetary Entry

None

# Proprietary Entry

**D579**To record the accumulated unrealized gain or loss on financial stability and foreign currency investments on a monthly basis.

**Comment:**This account captures Exchange Stabilization Fund valuation activity. Reverse this transaction for a loss.

**Reference:**SFFAS 7, "Accounting for Revenue and Other Financing Sources" Paragraph 238

# Budgetary Entry

None

# Proprietary Entry

**D580**To record the interest accruals on loan guarantee liabilities and the present value of loans.

**Reference:**USSGL implementation guidance; Federal Credit Reform Program Basic Accounting and Reporting Guide

# Budgetary Entry

None

# Proprietary Entry

**D581**To reclassify a contingent receivable related to a capital transfer receivable in a Treasury general fund receipt account.

**Reference:**USSGL implementation guidance; Capital Transfers

# Budgetary Entry

None

# Proprietary Entry

**D582**To record the reclassification of a reduction of an expense from unfunded to funded due to collection of a refund receivable.

# Budgetary Entry

None

# Proprietary Entry

Debit	679000	Other Expenses Not Requiring Budgetary Resources Credit		610000		Operating Expenses/Program Costs

**D584**To reclassify the offset from the revenue accrued to the revenue collected for others that is reported on the Statement of Custodial Activity or on the custodial footnote.

**Comment:**See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**D585**To reclassify the offset from the revenue or other financing sources accrued to revenue or other financing sources collected for others that is not reported on the Statement of Custodial Activity or on the custodial footnote.

**Comment:**To reclassify revenue offset reported on the Statement of Custodial Activity or on the custodial footnote from accrued to collected, see USSGL TC-D584. See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**D586**To reclassify tax revenue from accrued to collected.

# Budgetary Entry

None

# Proprietary Entry

**D588**To record the movement of seized cash from a nonfiduciary deposit fund to a special receipt account upon forfeiture.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**D589**To record the market value adjustment between the amortized cost and the current market value of investments. In accordance with Federal accounting Standards Advisory Board (FASAB) SFFAS No. 5, "Accounting for Liabilities of the Federal Government," paragraph 50, do not use this transaction for market adjustments for fixed value securities.

**Comment:**For an unrealized gain, USSGL 1618 would be a debit.

**Reference:**USSGL implementation guidance; Investments Not Held to Maturity

# Budgetary Entry

None

# Proprietary Entry

**D591**To record the monetization of SDR certificates.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

**D592**To record fair value adjustments (unrealized gain) of Exchange Stabilization Fund investments.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund.

# Budgetary Entry

**D594**To record fair value (unrealized loss) of Exchange Stabilization Fund investments.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization

# Budgetary Entry

**D595**To record allocations on Special Drawing Rights.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**D600**To record the reclassification of Exchange Stabilization Fund investment.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

**D601**To record reclassification of Exchange Stabilization Fund foreign currency rate adjustment.

**Comment:**For the Department of the Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

**D602**To record an IMF Quota increase due to a new agreement for Special Drawing Rights.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

**D603**To record the reclassification of rate adjustment for Fixed rate investment with the Bank of International Settlement.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

None

# Proprietary Entry

**D604**To record the realized gains from the revaluation to US dollar for Special Drawing Rights Holdings.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**D606**To record the realized loss from the revaluation to US dollar for Special Drawing Rights Holdings.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**D608**To record the realized loss from the revaluation to US dollars for Special Drawing Right allocations.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**D610**To record the realized gain from the revaluation to US dollars for Special Drawing Right allocations.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

**D612**To record SDR interest and charges accrual with a net effect of an unrealized gain.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**D614**To record SDR interest and charges accrual with a net effect of an unrealized loss.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# Budgetary Entry

**D616**To record the tru up of Special Drawing right interest accrual and charges for the Quarter.

**Comment:**For the Department of Treasury use only.

**Reference:**Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

# E100 - E399 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections - Accrual, Depreciation, Amortization, and Depletion

**E102**To record the accrued payroll at the end of the accounting period for unpaid estimated costs incurred. This includes funded expenses such as payroll and grantee expenses.

**Comment:**If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at the beginning of the next accounting period. See USSGL TC-E104 for benefit expenses. Due to the reconciliation of interagency expenses and revenues, agencies must first record all direct costs to a USSGL account 600000 expense series account and then offset those amounts using the USSGL account 661000 when the costs are capitalized to the appropriate "in-process type" account.

# Budgetary Entry

**E104**To record the accrued benefit at the end of the accounting period for unpaid estimated costs incurred. This entry is recorded by the employer agency.

**Comment:**If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at the beginning of the next accounting period.

**E106**To record the accrued benefits at the end of the accounting period for unpaid estimated costs incurred. This entry is recorded by the benefit administering agency.

**Comment:**If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at the beginning of the next accounting period.

# Budgetary Entry

**E108**To record the accrued liabilities other than payroll and benefits at the end of the accounting period for unpaid estimated costs incurred.

**Comment:**If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at the beginning of the next accounting period.

# Budgetary Entry

 (Bulletin No. 2018-04) (III AT - 231) (March 2018)

**E109**To record the actual repair costs to inventory, using the allowance method, that were lower than previously estimated.

**Comment:**In addition to this transaction, reverse USSGL TC-E410 when the actual costs are lower or greater than the estimate. If funded by a direct appropriation, also post USSGL TC-B134.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

**E110**To record an adjustment for under-applied overhead deemed immaterial.

**Reference:**USSGL implementation guidance; FASAB SFFAS Nos. 4 and 7, "Managerial Cost Accounting Concepts and Standards" and "Accounting for Revenue and Other Financing Sources"

# Budgetary Entry

None

# Proprietary Entry

**E112**To record an adjustment for over-applied overhead deemed immaterial.

**Reference:**USSGL implementation guidance; FASAB SFFAS Nos. 3 and 4, "Accounting for Inventory and Related Property" and "Managerial Cost Accounting Concepts and Standards"

# Budgetary Entry

None

# Proprietary Entry

**E113**To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond in a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

**Comment:**Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-E119 for amortization of a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service in a nonfiduciary deposit fund.

**E114**To record adjustments for under-applied overhead and to prorate the difference between the actual and applied, if the amount is material.

**Reference:**USSGL implementation guidance; FASAB SFFAS Nos. 3 and 4, "Accounting for Inventory and Related Property" and "Managerial Cost Accounting Concepts and Standards"

# Budgetary Entry

None

# Proprietary Entry

**E115**To record the amortization of the discount on non-federal securities in a nonfiduciary deposit fund.

**Comment:**Reverse this entry for amortization of a premium. For amortization of the discount on a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service to a nonfiduciary deposit fund see USSGL TC-E119. A nonfiduciary deposit fund should not have net position. Also record TC-E205 so that there will not be an impact on net position.

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

**E116**To record adjustments for over-applied overhead and to prorate the difference between the actual and applied, if the amount is material.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 4, "Managerial Cost Accounting Concepts and Standards"

# Budgetary Entry

None

# Proprietary Entry

**E117**To record the amortization of the discount on Federal securities that does not affect budgetary resources in a Treasury Appropriation Fund Symbol (TAFS). Also recorded for federal securities held by nonfiduciary deposit funds

**Comment:**Reverse this entry for amortization of a premium. For amortization of the discount on a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service, see USSGL TC-E113. See USSGL TC-E115 for amortization of the discount on non-federal securities in a nonfiduciary deposit fund. If federal securities held by nonfiduciary deposit funds also record TC-E205.

# Budgetary Entry

None

# Proprietary Entry

**E118**To record amortization of subsidy for loans.

**Reference:**USSGL implementation guidance; Credit Reform Direct Loan Case Study

# Budgetary Entry

None

# Proprietary Entry

**E119**To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service in nonfiduciary deposit fund. Also record TC-E205 so that there will not be an impact on net position.

# Budgetary Entry

None

# Proprietary Entry

Debit	163300	Amortization of Discount on U.S. Treasury Zero Coupon Bonds

Issued by the Bureau of the Fiscal Service Credit	531100	Interest Revenue - Investments

**E120**To record depreciation, amortization, and depletion expense on assets other than investments.

# Budgetary Entry

None

# Proprietary Entry

Debit	671000	Depreciation, Amortization, and Depletion

**E121**To record the amortization of the discount on securities, accounted for under the Credit Reform Act, that does not affect budgetary resources.

**Comment:**Reverse this entry for amortization of a premium.

# Budgetary Entry

None

# Proprietary Entry

Debit	162300	Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities

Credit	531000	Interest Revenue - Other

**E122**To record accrued and compounded interest on the liability of loan guarantees.

**Reference:**USSGL implementation guidance; Credit Reform Guarantee Loan Case Study

# Budgetary Entry

None

# Proprietary Entry

**E124**To record in the issuing entity, the amortization of discount on securities held by a nonfiduciary deposit fund.

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

Debit	632000	Interest Expenses on Securities

Credit	253300	Amortization of Discount on Securities Issued by Federal Agencies

Under General and Special Financing Authority

**E126**To record in the issuing entity, the amortization of premium on securities held by a nonfiduciary deposit fund.

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

Debit	253400	Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority

Credit	632000	Interest Expenses on Securities

**E204**To record the reduction of partially canceled authority for the amount of an outstanding payable for a valid bill related to a canceled appropriation.

**Comment:**Also post USSGL TC-B134 to record the appropriation used to pay the outstanding payable and TC-B412 to record an obligation and accounts payable for a valid bill related to the canceled appropriation.

**Reference:**USSGL implementation guidance; Accounting for Partial Cancellation - No-Year TAFS With "Definite Authority"

# Budgetary Entry

None

# Memorandum Entry

**E205**To record the amortization of the discount on Federal securities or interest receivable in a nonfiduciary deposit fund.

**Comment:**Reverse this entry for amortization of a premium. For amortization of a discount on

U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service to a nonfiduciary deposit fund, see TC-E119. A nonfiduciary deposit fund should not have net position. Also record TC-C418 or TC-E117 so that there will not be an impact on net position.

**Reference:**USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment Authority and Clearing Account Guidance

# Budgetary Entry

None

# Proprietary Entry

Debit	531800	Contra Revenue for Interest Revenue - Investments

Credit	240000	Liability for Nonfiduciary Deposit Funds and Undeposited

Collections

# E400 - E499 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections - Accumulated and Allocated Costs Not in Categories Above

**E402**To record the imputed costs and related imputed financing sources.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources"

# Budgetary Entry

None

# Proprietary Entry

**E404**To record the application of overhead expenses to work-in-process.

# Budgetary Entry

None

# Proprietary Entry

Debit	152600	Inventory - Work-in-Process

**E406**To record inventory used for operations.

# Budgetary Entry

None

# Proprietary Entry

Debit	679000	Other Expenses Not Requiring Budgetary Resources

**E408**To record cost of goods sold.

**Comment:**To record sales proceeds, see USSGL TCs-A714 and C186.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**E410**To record the estimated repair costs for an item using the allowance method.

**Comment:**See USSGL TC-D534 for direct method.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property", paragraph 32

# Budgetary Entry

None

# Proprietary Entry

**E412**To record actual repair costs using the direct method.

**Comment:**See USSGL TC-E414 to capitalize repairs up to the serviceable value of the item. If funded by a direct appropriation, also post USSGL TC-B134.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

**E414**To capitalize previously expensed repair costs up to the serviceable value of the inventory item using the direct method.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**E416**To record stockpile materials issued for use under the consumption method.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**E418**To record a lien of real and intangible forfeited property in the allowance account.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**E500 - E799 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections - Transfers Without Budgetary Impact**

**E502**To record the loss on disposition of assets resulting from the transfer of ownership of general property, plant, and equipment (land, buildings, equipment, and other) to non-Federal entities.

**Reference:**USSGL implementation guidance; FASAB SFFAS Nos. 6 and 8, "Accounting for Property, Plant, and Equipment (PP&E)" and "Supplementary Stewardship Reporting"

# Budgetary Entry

None

# Proprietary Entry

**E504**To record distributed personal property.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**E506**To record a commodity transferred to another Federal agency.

**Comment:**Upon transfer of the commodity, the carrying amount of the commodity held for other purposes shall be removed from the commodity's asset account and reported as an expense.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

Debit	610000	Operating Expenses/Program Costs

Credit	156100	Commodities Held Under Price Support and Stabilization Support

Programs

**E508**To record the transfer-out of nonbudgetary or non-Federal accounts receivable to other Federal entities without reimbursement.

**Comment:**Refer to USSGL TCs-E510, E512, and E514.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

 (Bulletin No. 2018-04) (III AT - 240) (March 2018)

**E509**To record the transfer-out of nonbudgetary fund balances to other Federal entities without reimbursements.

**Comment:**See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**E510**To record the transfer-out of inventory items and general property, plant, and equipment to other Federal entities without reimbursement.

**Comment:**Refer to USSGL TCs-E508, E512, and E514.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

# Budgetary Entry

None

# Proprietary Entry

**E512**To record the transfer-out of investments to other Federal entities without reimbursement.

**Comment:**Refer to USSGL TCs-E508, E510, and E514.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

# Budgetary Entry

None

# Proprietary Entry

**E514**To record the transfer-out of accounts payable to other Federal entities without reimbursement.

**Comment:**Refer to USSGL TCs-E508, E510, and E512.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

# Budgetary Entry

None

# Proprietary Entry

**E516**To record a capital transfer receivable in a General Fund Receipt Account.

**Reference:**USSGL implementation guidance; Capital Transfers.

# Budgetary Entry

None

# Proprietary Entry

Debit	192300	Contingent Receivable for Capital Transfers

Credit	575600	Nonexpenditure Financing Sources - Transfers-In - Capital

Transfers

**E602**To record inventory or operating materials and supplies acquired through exchange of nonmonetary assets.

**Comment:**An entity receiving assets of greater value than those exchanged recognizes a gain and an entity receiving assets of lesser value recognizes a loss.

**Reference:**USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

# Budgetary Entry

None

# Proprietary Entry

**E604**To record the transfer-in of nonbudgetary or non-Federal accounts receivable from others without reimbursement.

**Comment:**Refer to USSGL TCs-E606, E608, and E610.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**E606**To record the transfer-in of inventory items and general property, plant, and equipment from others without reimbursement.

**Comment:**Refer to USSGL TCs-E604, E608, and E610.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

# Budgetary Entry

None

# Proprietary Entry

**E608**To record the transfer-in of investments from others without reimbursement.

**Comment:**Refer to USSGL TCs-E604, E606, and E610.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

# Budgetary Entry

None

# Proprietary Entry

**E610**To record the transfer-in of accounts payable from others without reimbursement.

**Comment:**Refer to USSGL TCs-E604, E606, and E608.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances

# Budgetary Entry

None

# Proprietary Entry

**F100 - F299 Yearend - Preclosing Entries**

**F104**To record adjustments for anticipated nonexpenditure transfers not realized.

**Comment:**Balances in anticipated accounts must be zero at yearend.

# Budgetary Entry

**Proprietary Entry**

None

**F106**To record the reductions of resources to match obligations in permanent indefinite funds.

**Comment:**To record as an adjusting entry before preparing the preclosing trial balance. Do not process this transaction with USSGL TC-F108 unless indefinite authority needs further adjusting.

**Reference:**USSGL implementation guidance

**F107**To record an increase of resources to match obligations in permanent indefinite funds.

**Comment:**To record as an adjusting entry before preparing the preclosing trial balance.

# Budgetary Entry

**F108**To record the reduction of permanent indefinite resources when a warrant is received.

**Comment:**Do not process this transaction unless indefinite authority needs further adjusting.

Reverse entry for an increase.

# Budgetary Entry

 (Bulletin No. 2018-04) (III AT - 250) (March 2018)

**F109**To record the removal of unfilled customer orders without advance in excess of obligations.

**Comment:**For expiring accounts only. To record as an adjusting entry before preparing the preclosing trial balance.

# Budgetary Entry

**Proprietary Entry**

None

**F110**To record the removal of unfilled customer orders with advance and to return advance in excess of obligations.

**Comment:**For expiring accounts only. To record as an adjusting entry before preparing the preclosing trial balance.

# Budgetary Entry

**F111**To record in the ordering fund the reduction to undelivered orders so that the balance equals obligations in the performing fund for the related unfilled customer orders.

**Comment:**Process when both Treasury Appropriation Fund Symbols are expiring. This transaction complies with the Economy Act and Office of Management and Budget Circular No. A-11, Section 20 (2004).

**Reference:**USSGL implementation guidance; Economy Act Scenario (December 2004)

# Budgetary Entry

**Proprietary Entry**

None

**F112**To record adjustments for anticipated resources not realized.

**Comment:**Balance in the anticipated accounts must be zero at yearend.

# Budgetary Entry

**Proprietary Entry**

None

**F113**To record the reduction of unobligated balances for indefinite contract or indefinite borrowing authority at yearend.

**Comment:**Unobligated balances for indefinite contract or borrowing authority must be zero at yearend.

**Reference:**USSGL implementation guidance; Contract Authority Case Studies

# Budgetary Entry

**Proprietary Entry**

None

**F114**To record adjustments for anticipated reductions not realized.

**Comment:**Balances are reduced to zero.

# Budgetary Entry

**Proprietary Entry**

None

**F116**To record adjustments for resources realized in excess of those anticipated.

**Comment:**Adjust abnormal balances to zero. May impact other budgetary status accounts.

# Budgetary Entry

**Proprietary Entry**

None

**F118**To record adjustments for reductions to resources in excess of those anticipated.

**Comment:**Adjust abnormal balances to zero.

# Budgetary Entry

**Proprietary Entry**

None

**F120**To record the cancellation of expired authority and withdraw funds.

**Comment:**Use only at the end of the 5th year after the authority expires.

# Budgetary Entry

account that is canceled and returned to the originating invested trust of special fund from which the amount was originally derived. The amounts are to be returned via SF 1151: Non expenditure Transfer Authorization.

**Comment:**Use USSGL account 465000 if the authority is expired.

**Reference:**USSGL implementation guidance; Cancellations - Available Trust or Special Funds With Invested Relationships

**F122**To record the cancellation of authority not previously expired and to withdraw funds.

**Comment:**Authority canceled early by administrative action.

# Budgetary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions) (F121To record the amount of unobligated appropriated receipts in a trust or special fund expenditure)

account represented as a receivable from or payable in an invested trust of special fund that is canceled. There is no movement of fund balance.

**Comment:**Use USSGL account 465000 if the authority is expired. Also post USSGL TC-A519 if receivable account USSGL 412600 needs to be adjusted, or post USSGL TC- D141 if a payable needs to be adjusted.

**Reference:**USSGL implementation guidance; Cancellations - Available Trust or Special Funds With Invested Relationships; Cancellations of Expenditure Transfers Receivable/Payable

# Budgetary Entry

**Proprietary Entry**

None

**F124**To record the closing of General Fund receipt accounts associated with fund balance at yearend.

**Comment:**See USSGL TC-C142 and TC-C147 for the original transaction.

**Reference:**USSGL implementation guidance; General Fund Receipt Account Guide

# Budgetary Entry

None

# Proprietary Entry

**F125**To record the closing of General Fund receipt accounts associated with USSGL account 750000 at yearend.

**Comment:**See USSGL TC-C437 for the original transaction.

**Reference:**USSGL implementation guidance; Disposition of Borrowings With Capitalized Interest

# Budgetary Entry

None

# Proprietary Entry

Debit	298500	Liability for Non-Entity Assets Not Reported on the Statement of

Custodial Activity

Credit	750000	Distribution of Income - Dividend

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions) (F123To record the amount of unobligated appropriated receipts in a trust or special fund expenditure)

**F126**To record an adjustment to authority temporarily unavailable for Treasury Appropriation Fund Symbols that do not have a Schedule N (Schedule on Unavailable Collections) in the President's Budget and do not report authority precluded from obligation on the Program and Financing Schedule P.

**Reference:**USSGL implementation guidance; Authority Temporarily Precluded From Obligation

# Budgetary Entry

Debit	439500	Authority Unavailable for Obligation Pursuant to Public Law -

Temporary

Credit	445000	Unapportioned Authority

# Proprietary Entry

None

**F128**To record the cancellation of a valid obligation and account payable in the "canceling appropriation."

**Comment:**Reverse USSGL TC-B134. Also post USSGL TC-F120 or TC-F122 to cancel the expired authority and withdraw fund balance. See USSGL TC-F130 to reestablish a canceled accounts payable in the canceled appropriation. Credit USSGL account 445000 only for partial cancellations. See Office of Management and Budget Circular No. A-11 for additional guidance.

**Reference:**USSGL implementation guidance; Canceled Payables

# Budgetary Entry

**F130**To reinstate the valid account payable in the canceled appropriation for financial statement presentation.

**Comment:**Post this transaction concurrently with USSGL TC-F128. Office of Management and Budget (OMB) Circular No. A-11 requires agencies to maintain proper general ledger control for obligations to prevent both overpayment and over-obligation related to canceled appropriations, and that anti-deficiency provisions continue to apply to canceled appropriations. See OMB Circular No. A-11 for additional guidance.

**Reference:**USSGL implementation guidance; Canceled Payables

# Budgetary Entry

None

# Proprietary Entry

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions)

**F132**To record the reduction of receipt and appropriation balances previously precluded from obligation by the amount that was needed in the current year to cover obligations. Record this entry as preclosing when the total amount of current-year receipts is greater than the amount needed to cover current-year obligations.

**Comment:**Refer to USSGL TC-F354 if the total amount of current-year receipts is not enough to cover current- year obligations.

**Reference:**USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances Precluded From Obligation

# Budgetary Entry

**Proprietary Entry**

None

**F134**To record the reduction of offsetting collections balances previously precluded from obligation by the amount that was needed in the current year to cover obligations. Record this entry as preclosing when the total amount of current-year collections is greater than the amount needed to cover current-year obligations.

**Comment:**Refer to USSGL TC-F356 if the total amount of current-year receipts is not enough to cover current- year obligations.

**Reference:**USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances Precluded From Obligation

# Budgetary Entry

**Proprietary Entry**

None

**F144**To record the cancellation of a receivable for reimbursable activity.

**Comment:**Also post USSGL TC-C420 in a General Fund receipt account. To record as an adjusting entry before preparing the preclosing trial balance, post this transaction prior to posting USSGL TC-F120, which cancels expired authority.

**Reference:**USSGL implementation guidance; Expired and Canceled Authority; General Fund Receipt Account Guide

# Budgetary Entry

**F146**To record the cancellation of expired balances in the expenditure account and return amounts to the associated unavailable receipt account. A Treasury warrant is required.

**Comment:**Record as an adjusting entry before preparing the preclosing trial balance.

**F147**To reclassify the portion of unobligated available balances to unobligated unavailable in a no-year Treasury account where the amount is no longer available for obligation since the purposes for which the appropriation was enacted has been carried out.

**Comment:**This USSGL account remains open at year end. See Office of Management and Budget Circular No. A-11 for additional guidance.

# Budgetary Entry

**Proprietary Entry**

None

**F148**To record the reduction of an appropriation with offsetting collections. This transaction is accomplished with a negative appropriation warrant request submitted to Treasury.

**Comment:**This TC must occur before year end. Also reverse TC-B134 for the direct appropriations used.

**Reference:**USSGL implementation guidance; Appropriation Reduced by Offsetting Collections or Offsetting Receipts

# Budgetary Entry

**F300 - F499 Yearend - Closing Entries**

**F301**To reclassify the balance of partially canceled authority to memorandum accounts.

**Comment:**Also post USSGL TC-F390 to record the closing of canceled authority for partial cancellations.

**Reference:**USSGL implementation guidance; Accounting for Partial Cancellation - No-Year TAFS With "Definite Authority"

# Budgetary Entry

None

# Memorandum Entry

**F302**To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

# Budgetary Entry

Debit	412900	Amounts Appropriated From Specific Invested TAFS - Transfers-Out Debit	413000	Appropriation To Liquidate Contract Authority Withdrawn

Debit	414200	Actual Repayment of Borrowing Authority Converted to Cash Debit	414600	Actual Repayments of Debt, Current-Year Authority

Debit	414700	Actual Repayments of Debt, Prior-Year Balances

Debit	415100	Actual Capital Transfers to the General Fund of the U.S. Government, Current-Year Authority

Debit	415200	Actual Capital Transfers to the General Fund of the U.S. Government, Prior-Year Balances

Debit	415900	Repayment of Repayable Advances - Current-Year Authority Debit	415901	Repayment of Repayable Advances - Prior-Year Balances Debit	419700	Balance Transfers-Out - Expired to Expired

Debit	420100	Total Actual Resources - Collected

Debit	420800	Adjustment to Total Resources - Disposition of Canceled Payables Debit	435500	Cancellation of Appropriation From Unavailable Receipts

Debit	435600	Cancellation of Appropriation From Invested Balances

Debit	437000	Offset to Appropriation Realized for Redemption of Treasury

Securities

Debit	438700	Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority

Debit	438800	Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances

Debit	439000	Reappropriations - Transfers-Out

Debit	439100	Adjustments to Indefinite Appropriations Debit	439200	Permanent Reduction - New Budget Authority Debit	439300	Permanent Reduction - Prior-Year Balances

Credit	411100	Debt Liquidation Appropriations

Credit	411200	Liquidation of Deficiency - Appropriations

Credit	411300	Appropriated Receipts Derived from Unavailable Trust or Special

Fund Receipts

Credit	411400	Appropriated Receipts Derived from Available Trust or Special

Fund Receipts

Credit	411500	Loan Subsidy Appropriation Credit	411600	Debt Forgiveness Appropriation

Credit	411700	Loan Administrative Expense Appropriation Credit	411800	Reestimated Loan Subsidy Appropriation Credit	411900	Other Appropriations Realized

Credit	412500	Loan Modification Adjustment Transfer Appropriation

Credit	412800	Amounts Appropriated From Specific Invested TAFS - Transfers-In Credit	413800	Appropriation To Liquidate Contract Authority

Credit	414800	Resources Realized From Borrowing Authority Credit	415000	Reappropriations - Transfers-In

Credit	416700	Allocations of Realized Authority - Transferred From Invested

Balances

Credit	417000	Transfers - Current-Year Authority

Credit	417300	Nonallocation Transfers of Invested Balances - Transferred Credit	417500	Allocation Transfers of Current-Year Authority for Noninvested

Accounts

Credit	417600	Allocation Transfers of Prior-Year Balances Credit	419000	Transfers - Prior-Year Balances

Credit	419100	Balance Transfers - Extension of Availability Other Than

Reappropriations

 (Bulletin No. 2018-04) (III AT - 260) (March 2018)

# Proprietary Entry

None

**F304**To record the closing of fiscal-year contract authority.

# Budgetary Entry

**Proprietary Entry**

None

**F305**To record the closing of appropriations to liquidate contract authority - transferred.

**Reference:**USSGL implementation guidance; Trust Fund Transfers of Contract Authority - Nonallocation Transfers

# Budgetary Entry

Debit	415300	Transfers of Contract Authority - Nonallocation

Credit	415400	Appropriation To Liquidate Contract Authority - Nonallocation -

Transferred

 (Proprietary EntryNone) (Bulletin No. 2018-04) (III AT - 262) (March 2018)

**F306**To record the closing of fiscal-year borrowing authority.

# Budgetary Entry

**Proprietary Entry**

None

**F308**To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for unexpired multi-year and no-year funds.

# Budgetary Entry

**Proprietary Entry**

None

**F310**To record the closing of unobligated balances in programs exempt from apportionment to unapportioned authority for unexpired multi-year and no-year funds.

# Budgetary Entry

Debit	472000	Commitments - Programs Exempt From Apportionment Credit		462000		Unobligated Funds Exempt From Apportionment

# Proprietary Entry

None

**F312**To record the closing of unobligated balances to expiring authority.

# Budgetary Entry

**F314**To record the closing of paid delivered orders to total actual resources.

# Budgetary Entry

Debit	490200	Delivered Orders - Obligations, Paid Credit		420100		Total Actual Resources - Collected

# Proprietary Entry

None

**F316**To record the closing of authority other than offsetting collections made available from balances previously precluded from obligation to authority temporarily precluded from obligation.

**Comment:**See USSGL TC-F318 for authority from offsetting collections.

# Budgetary Entry

**Proprietary Entry**

None

**F317**To record closing of unobligated balances of appropriations derived from special or trust fund receipts as temporarily precluded from obligation.

**Comment:**For this situation, the appropriation was available for obligation in the previous fiscal year but is not part of an obligation limitation in the subsequent fiscal year.

# Budgetary Entry

Debit	439701	Appropriations Temporarily Precluded From Obligation - Prior-Year Credit		439700		Appropriations, Borrowing Authority and Contract Authority

Temporarily Precluded From Obligation - Current-Year Balances

# Proprietary Entry

None

**F318**To record the closing of authority from offsetting collections made available from balances previously precluded from obligation to authority temporarily precluded from obligation.

**Comment:**See USSGL TC-F316 for authority other than offsetting collections.

# Budgetary Entry

**Proprietary Entry**

None

 (Bulletin No. 2018-04) (III AT - 263) (March 2018)

**F320**To record the closing of upward adjustments to delivered orders - obligations, paid.

**Comment:**See USSGL TC-F314 for closing of paid delivered orders. Prior-year adjustments are used only in year 2 and later.

# Budgetary Entry

Debit	498200	Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid

Credit	490200	Delivered Orders - Obligations, Paid

# Proprietary Entry

None

**F322**To record the closing of downward adjustments to delivered orders - obligations, paid.

**Comment:**See USSGL TC-F314 for closing of paid delivered orders. Prior-year adjustments are used only in year 2 and later.

# Budgetary Entry

Debit	490200	Delivered Orders - Obligations, Paid

Credit	497200	Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected

# Proprietary Entry

None

**F324**To record the closing of upward adjustments and transfers to delivered orders - obligations, unpaid.

**Comment:**Prior-year adjustments are used only in year 2 and later.

# Budgetary Entry

**Proprietary Entry**

None

**F325**To record the closing of downward adjustments and transfers to delivered orders - obligations, unpaid.

**Comment:**Prior-year adjustments are used only in year 2 and later.

# Budgetary Entry

**Proprietary Entry**

None

**F326**To record the closing of upward adjustments and transfers to undelivered orders - obligations prepaid and advanced.

**Comment:**Prior-year adjustments are used only in year 2 and later.

# Budgetary Entry

**Proprietary Entry**

None

**F328**To record the closing of downward adjustments and transfers to undelivered orders - obligations prepaid and advanced.

**Comment:**Prior-year adjustments are used only in year 2 and later.

# Budgetary Entry

**Proprietary Entry**

None

**F330**To record the closing of upward adjustments and transfers to undelivered orders - obligations, unpaid.

**Comment:**Prior-year adjustments are used only in year 2 and later.

# Budgetary Entry

**Proprietary Entry**

None

**F332**To record the closing of downward adjustments and transfers to undelivered orders - obligations, unpaid.

**Comment:**Prior-year adjustments are used only in year 2 and later.

# Budgetary Entry

**Proprietary Entry**

None

**F334**To record the closing of adjustments for changes in prior-year allocations of budgetary resources to the appropriate status account.

# Budgetary Entry

**Proprietary Entry**

None

**F336**To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations.

# Budgetary Entry

None

# Proprietary Entry

**F338**To record the closing of gains and miscellaneous items into cumulative results of operations.

# Budgetary Entry

None

# Proprietary Entry

**F340**To record the closing of losses and miscellaneous items into cumulative results of operations.

# Budgetary Entry

None

# Proprietary Entry

Debit	331000	Cumulative Results of Operations

**F342**To record closing of fiscal-year activity to unexpended appropriations.

# Budgetary Entry

None

# Proprietary Entry

**F344**To record the closing of used authority of guaranteed loan level upon completion of guaranteed loan programs.

**Comment:**Used to track guaranteed loan level.

# Budgetary Entry

None

# Memorandum Entry

 (Bulletin No. 2018-04) (III AT - 270) (March 2018)

**F346**To record the closing of apportioned authority of guaranteed loan level into unused authority.

**Comment:**Prior-year balance of unused authority.

# Budgetary Entry

None

# Memorandum Entry

**F348**To record the closing of guaranteed loans new disbursements by lenders into the cumulative disbursements.

**Comment:**Tracks outstanding principal of third-party lenders reported in the footnotes of the Office of Management and Budget Form and Content financial statements.

# Budgetary Entry

None

# Memorandum Entry

**F350**To record the closing of guaranteed loans new collections by lenders into the cumulative disbursements.

**Comment:**Tracks outstanding principal of third-party lenders reported in the footnotes of the Office of Management and Budget Form and Content financial statements.

# Budgetary Entry

None

# Memorandum Entry

**F352**To record the closing of all unused guaranteed loan authority no longer available for use.

# Budgetary Entry

None

# Memorandum Entry

Debit	804500	Guaranteed Loan Level - Unused Authority Credit		801000		Guaranteed Loan Level

**F354**To record the reduction of receipt and appropriation balances previously precluded from obligation by the amount that was needed in the current year to cover obligations. Record this entry as post- closing when the total amount of current-year receipts is not enough to cover current-year obligations.

**Comment:**Refer to USSGL TC-F132 if the total amount of current-year collections is greater than the amount needed to cover current-year obligations.

# Budgetary Entry

**Proprietary Entry**

None

**F356**To record the reduction of offsetting collections balances previously precluded from obligation by the amount that was needed in the current year to cover obligations. Record this entry as post- closing when the total amount of current-year collections is not enough to cover current-year obligations.

**Comment:**Refer to USSGL TC-F134 if the total amount of current-year collections is greater than the amount needed to cover current-year obligations.

**Reference:**USSGL implementation guidance; Trust Fund Guide; Trust Funds With Balances Precluded From Obligation

# Budgetary Entry

**Proprietary Entry**

None

**F358**To record the closing of special and trust fund refunds and recoveries temporarily unavailable into receipts and appropriations temporarily precluded from obligation.

**Comment:**See USSGL TC-F359 for the closing of special and trust fund refunds and recoveries that are to be reclassified as "Receipts Unavailable for Obligation Upon Collection."

**Reference:**USSGL implementation guidance; Trust or special fund guidance on refunds and recoveries of prior-year obligations.

# Budgetary Entry

**Proprietary Entry**

None

**F359**To record the closing of special and trust fund refunds and recoveries temporarily unavailable into receipts unavailable for obligation upon collection.

**Comment:**See USSGL TC-F358 for the closing of special and trust fund refunds and recoveries that are to be reclassified as "Receipts and Appropriations Temporarily Precluded From Obligation."

**Reference:**USSGL implementation guidance; Trust or special fund guidance on refunds and recoveries of prior-year obligations.

# Budgetary Entry

**Proprietary Entry**

None

**F360**To reclassify a temporary reduction/cancellation at yearend.

**Comment:**Use the appropriate Authority Type Code attribute (e.g., P, S, B, C, D) and Reduction Type Code Attribute (e.g., ATB, SEQ, OTR) when recording temporary reductions. Record a debit to USSGL 412400 to reclassify a reduction/cancellation in an invested Treasury Appropriation Fund Symbol (TAFS). If the reduction is classified as a sequester amount, record USSGL TC A108 only if the Office of Management and Budget has determined that the amount becomes available for obligation in the subsequent fiscal year.

**Reference:**USSGL implementation guidance; Temporary Reductions

# Budgetary Entry

**Proprietary Entry**

None

**F362**To reclassify a reduction in an allocation special or trust Treasury Appropriation Fund Symbol (TAFS), designated by Treasury as available for investment where the parent is invested.

**Comment:**Only use this transaction with invested special and trust TAFS designated by Treasury as available for investment where there is a parent and allocation relationship. The parent TAFS simultaneously posts USSGL TC-F364.

**Reference:**USSGL implementation guidance; Temporary Reductions

# Budgetary Entry

**Proprietary Entry**

None

**F364**To reclassify a reduction recorded in an invested parent special or trust Treasury Appropriation Fund Symbol (TAFS), designated by Treasury as available for investment.

**Comment:**Only use this transaction with invested special and trust TAFS designated by Treasury as available for investment where there is a parent and allocation relationship. The allocation TAFS simultaneously posts USSGL TC-F362.

**Reference:**USSGL implementation guidance; Temporary Reductions

# Budgetary Entry

Debit	416800	Allocations of Realized Authority Reclassified - Authority To Be

Transferred From Invested Balances - Temporary Reduction Credit	438400	Temporary Reduction/Cancellation Returned by Appropriation

# Proprietary Entry

None

**F366**To reclassify a reduction recorded in an agency special or trust expenditure Treasury Appropriation Fund Symbol (TAFS), where the corresponding TAFS is invested.

**Comment:**Use this transaction only with specific invested TAFS. For Treasury-Managed Trust Funds, the Bureau of the Fiscal Service, simultaneously posts USSGL TC-F368.

**Reference:**USSGL implementation guidance; Temporary Reductions

# Budgetary Entry

**Proprietary Entry**

None

**F368**To reclassify a reduction recorded in a specific invested Treasury Appropriation Fund Symbol (TAFS).

**Comment:**Only use this transaction with specific invested special and trust TAFS. The agency TAFS simultaneously posts USSGL TC-F366.

**Reference:**USSGL implementation guidance; Temporary Reductions

# Budgetary Entry

Debit	412400	Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation

Credit	438400	Temporary Reduction/Cancellation Returned by Appropriation

# Proprietary Entry

None

**F369**To reclassify cancellations of appropriated amounts receivable from invested trust or special funds into the appropriate USSGL account.

**Comment:**Record USSGL account 412100 if previously recorded as a debit in conjunction with USSGL TC-A519. Record USSGL account 438400 if the Treasury Appropriation Fund Symbol (TAFS) received a cancellation of amounts payable from invested trust or special fund balances.

**Reference:**USSGL implementation guidance; Cancellations - Available Trust or Special Funds With Invested Relationships; Cancellations of Expenditure Transfers Receivable/Payable

# Budgetary Entry

**Proprietary Entry**

None

**F370**To record the closing of memorandum accounts for purchases.

**Reference:**USSGL implementation guidance; Memorandum Accounts for Current-Year Asset Activity - Purchases

# Budgetary Entry

None

# Memorandum Entry

**F372**To record the closing of transferred expired authority to appropriation trust fund expenditure transfers-receivable.

**Comment:**Reverse this transaction for the receiving entity.

**Reference:**USSGL implementation guidance; Accounting for SSA Limitation on Administrative Expenses Trust Fund

# Budgetary Entry

**Proprietary Entry**

None

**F374**To record the closing of USSGL account 408100 back to the original budgetary resource receivable.

**Comment:**Reverse this transaction for receiving agency.

**Reference:**USSGL implementation guidance; Transfer of Receivable of Invested Balances

# Budgetary Entry

Debit	408100	Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS - Receivable - Transferred

Credit	412600	Amounts Appropriated From Specific Invested TAFS - Receivable

# Proprietary Entry

None

**F376**To record the closing of USSGL account 408200 back to the original budgetary resource receivable.

**Comment:**Reverse this transaction for receiving agency.

**Reference:**USSGL implementation guidance; Transfer of Receivable of Invested Balances

# Budgetary Entry

**Proprietary Entry**

None

**F378**To record the closing of USSGL account 408300 back to the original budgetary resource receivable.

**Comment:**Reverse this transaction for receiving agency.

**Reference:**USSGL implementation guidance; Transfer of Receivable of Invested Balances

# Budgetary Entry

**Proprietary Entry**

None

**F380**To record the closing of USSGL account 423000 back to the original budgetary resource receivable.

**Comment:**Reverse this transaction for receiving agency.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations

# Budgetary Entry

**Proprietary Entry**

None

**F382**To record the closing of USSGL account 423100 back to the original budgetary resource receivable.

**Comment:**Reverse this transaction for receiving agency.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations

# Budgetary Entry

**Proprietary Entry**

None

**F384**To record the closing of USSGL account 423200 back to the original budgetary resource receivable.

**Comment:**Reverse this transaction for receiving agency.

**Reference:**USSGL implementation guidance; Transfer of USSGL Account 422500

# Budgetary Entry

Debit	423200	Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Credit	422500	Expenditure Transfers from Trust Funds - Receivable

# Proprietary Entry

None

**F386**To record the closing of USSGL account 423300 back to the original budgetary resource receivable.

**Comment:**Reverse this transaction for receiving agency.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations

# Budgetary Entry

**Proprietary Entry**

None

**F388**To record the closing of USSGL account 423400 back to the original budgetary resource receivable.

**Comment:**Reverse this transaction for receiving agency.

**Reference:**USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations

# Budgetary Entry

**Proprietary Entry**

None

 (Part 2SUPPLEMENT) (Fiscal Year 2018 ReportingSection III) (U.S. Standard General LedgerAccount Transactions)

**F390**To record the closing of canceled authority for partial cancellations.

**Comment:**Also post USSGL TC-F301 to reclassify the balance of partially canceled authority to memorandum accounts.

**Reference:**USSGL implementation guidance; Accounting for Partial Cancellation - No-Year TAFS With "Definite Authority"

# Budgetary Entry

**Proprietary Entry**

None

**F392**To record the closing of appropriations to liquidate contract authority - allocation account in the allocation Treasury Appropriation Fund Symbol.

# Budgetary Entry

Debit	415500	Appropriation To Liquidate Contract Authority - Allocation -

Transferred

Credit	413700	Transfers of Contract Authority - Allocation

# Proprietary Entry

None

**F393**To record the closing of appropriations to liquidate contract authority - allocation account in the parent Treasury Appropriation Fund Symbol.

# Budgetary Entry

Debit	413700	Transfers of Contract Authority - Allocation

Credit	415500	Appropriation To Liquidate Contract Authority - Allocation -

Transferred

# Proprietary Entry

None

**F394**To record closing of unavailable obligations of appropriations derived from special or trust fund receipts as temporarily precluded from obligation.

# Budgetary Entry

**Proprietary Entry**

None

**F395**To record closing of offsetting collections of appropriations derived from spending authority as temporarily precluded from obligation.

# Budgetary Entry

**Proprietary Entry**

None

# G100 - G299 Memorandum Entries - All Memorandum Entries (Excluding Closing Memorandum Entries)

**G102**To record guaranteed loan level submitted on the SF 132: Apportionment and Reapportionment Schedule, for the Office of Management and Budget approval.

**Comment:**Applicable to activity for guaranteed loans.

# Budgetary Entry

None

# Memorandum Entry

**G104**To record initial receipt of the guaranteed loan level as shown on an approved apportionment schedule, SF 132: Apportionment and Reapportionment Schedule.

**Comment:**Applicable to activity for guaranteed loans.

# Budgetary Entry

None

# Memorandum Entry

**G106**To record the binding contracts entered into by private lenders.

**Comment:**Applicable to activity for guaranteed loans.

# Budgetary Entry

None

# Memorandum Entry

**G108**To record the disbursement of a loan.

**Comment:**Applicable to activity for guaranteed loans.

# Budgetary Entry

None

# Memorandum Entry

**G110**To record principal reduction due to repayment, default or adjustment.

**Comment:**Applicable to activity for guaranteed loans.

# Budgetary Entry

None

# Memorandum Entry

**G120**To record activity for current-year purchases of property, plant, and equipment.

**Comment:**USSGL transactions that reference this transaction: USSGL TCs-B402, B404, B406, B430, B438, B604, C132, C134, C136, C138, C414, D132, D134, D514 and G124.

**Reference:**USSGL implementation guidance; Memorandum Accounts for Current-Year Asset Activity - Purchases

# Budgetary Entry

None

# Memorandum Entry

**G122**To record activity for current-year purchases of inventory and related property.

**Comment:**USSGL transactions that reference this transaction: USSGL TCs-B402, B404, B406, B430, B438, B604, C132, C134, C136, C138, C414, D132, D134, D514 and G124.

# Budgetary Entry

None

# Memorandum Entry

**G124**To record activity for current-year purchases of other assets not recorded as Property, Plant and Equipment (USSGL TC-G120), or Inventory and Related Property (USSGL TC-G122).

**Comment:**USSGL transactions that reference this transaction: USSGL TCs-B152, B402, B404, B406, B438, B604, C132, C134, C136, C138, C414, D132, D134, and D514.

# Budgetary Entry

None

# Memorandum Entry

 (Bulletin No. 2018-04) (III AT - 280) (March 2018)

**H100 - H799 Other Specialized Transaction Entries - Other**

**H100**To record equity contributions to increase fiduciary net assets.

**Comment:**Equity contributions directly increase beneficiaries' equity. This transaction is similar to the private sector's contributed capital.

**Reference:**FASAB SFFAS No. 31

# Budgetary Entry

None

# Proprietary Entry

**H200**To record equity withdrawals or distributions of fiduciary net assets.

**Comment:**Withdrawals and disbursements are equity distributions to or on behalf of beneficiaries. This transaction is similar to the private sector's capital distributions.

**Reference:**FASAB SFFAS No. 31

# Budgetary Entry

None

# Proprietary Entry

**H300**To record the closing of fiduciary outflows and miscellaneous items into fiduciary net assets.

**Comment:**Agencies should record revenues, expenses, gains, and losses related to fiduciary activities using USSGL Section III, transaction codes A through F, before the flow accounts are closed into fiduciary net assets.

**Reference:**FASAB SFFAS No. 31

# Budgetary Entry

None

# Proprietary Entry

**H301**To record the closing of fiduciary inflows and miscellaneous items into fiduciary net assets.

**Comment:**Agencies should record revenues, expenses, gains, and losses related to fiduciary activities using USSGL Section III, transaction codes A through F, before the flow accounts are closed into fiduciary net assets.

**Reference:**FASAB SFFAS No.31

# Budgetary Entry

None

# Proprietary Entry

**H310**To close equity contributions to fiduciary net assets.

**Comment:**Equity contributions must be closed to fiduciary net assets. Fiduciary inflows or outflows, recorded in agency systems as fiduciary, are closed using H300 or H301.

**Reference:**FASAB SFFAS No. 31

# Budgetary Entry

None

# Proprietary Entry

**H312**To close equity withdrawals or disbursements to fiduciary net assets.

**Comment:**Equity withdrawals or distributions must be closed to fiduciary net assets. Fiduciary inflows or outflows, recorded in agency systems as fiduciary, are closed using H300 or H301.

**Reference:**FASAB SFFAS No. 31

# Budgetary Entry

None

# Proprietary Entry

Debit	340000	Fiduciary Net Assets

Credit	342000	Withdrawals or Distributions of Fiduciary Net Assets

**H400**To record warrant for Quota increase in the International Monetary Fund assets.

# Budgetary Entry

Debit	411991	Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Debit	411992	Other Appropriations Realized - International Monetary Fund - Letter of Credit

Credit	462090	Unobligated Funds Exempt From Apportionment - International

Monetary Fund

# Proprietary Entry

**H402**To record the present value payment in the International Monetary Fund.

# Budgetary Entry

Debit	461000	Allotments - Realized Resources Credit		490200		Delivered Orders - Obligations, Paid

# Proprietary Entry

Debit	729090	Losses on International Monetary Fund Assets

Credit	119306	International Monetary Fund - Receivable/Payable Currency

Valuation Adjustment

**H406**To record a Maintenance of Value Adjustment (increase), International Monetary Fund.

# Budgetary Entry

Debit	411990	Other Appropriations Realized - International Monetary Fund Credit		462090		Unobligated Funds Exempt From Apportionment - International

Monetary Fund

# Proprietary Entry

**H410**To record an increase of the Letter of Credit for the International Monetary Fund.

# Budgetary Entry

None

# Proprietary Entry

Debit	119309	International Monetary Fund - Currency Holdings Credit		119305		International Monetary Fund - Letter of Credit

**H412**To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.

# Budgetary Entry

None

# Proprietary Entry

Debit	119305	International Monetary Fund - Letter of Credit Debit	119333	International Monetary Fund - Reserve Position

Credit	101000	Fund Balance With Treasury

Credit	119309	International Monetary Fund - Currency Holdings

**H420**To record the transfer-out of unobligated unexpired authority for the International Monetary Fund.

# Budgetary Entry

Debit	462090	Unobligated Funds Exempt From Apportionment - International

Monetary Fund

Credit	417590	Allocation Transfers of Current-Year Authority for Noninvested

Accounts - International Monetary Fund

# Proprietary Entry

**H422**To record the transfer-in of unobligated unexpired authority for the International Monetary Fund.

# Budgetary Entry

**H424**To record a decrease for the maintenance of value adjustment and transfer the excess.

# Budgetary Entry

**Proprietary Entry**

Debit	310300	Unexpended Appropriations - Transfers-Out Credit		101000		Fund Balance With Treasury

**H426**To record the transfer in of the excess funds due to the maintenance of value decrease adjustment.

# Budgetary Entry

Debit	417690	Allocation Transfers of Prior-Year Balances - International Monetary Fund

Credit	462090	Unobligated Funds Exempt From Apportionment - International

Monetary Fund

# Proprietary Entry

**H428**To record the return to the excess funds due to the maintenance of value decrease adjustment as a partial cancellation.

# Budgetary Entry

**H430**To record payment vouchers.

**Comment:**Reverse this TC for amendments.

# Budgetary Entry

None

# Proprietary Entry

**H432**To record a decrease to the Reserve Position.

**Comment:**Reverse this TC for an increase.

# Budgetary Entry

None

# Proprietary Entry

**H434**To record a decrease in Currency.

**Comment:**Reverse this TC for an increase.

# Budgetary Entry

None

# Proprietary Entry

**H436**To record a decrease in the Quota due to CVA.

# Budgetary Entry

None

# Proprietary Entry

Debit	119306	International Monetary Fund - Receivable/Payable Currency Valuation Adjustment

Credit	119309	International Monetary Fund - Currency Holdings

**H438**To record a gain in the Quota.

# Budgetary Entry

Debit	429590	Adjustments to the International Monetary Fund

Credit	462090	Unobligated Funds Exempt From Apportionment - International

Monetary Fund

# Proprietary Entry

**H440**To record a loss in the Quota.

# Budgetary Entry

**H442**To record the issuance of a new loan to International Monetary Fund

# Budgetary Entry

None

# Proprietary Entry

Debit	135090	Loans Receivable - International Monetary Fund Credit		101000		Fund Balance With Treasury

**H444**To record the repayment on the loan.

**Comment:**Debit USSGL account 135990 if the exchange rate is different from when the loan was issued as the amount of cash received was lower than when the loan was issued. Credit USSGL account 135990 if the exchange rate is different from when the loan was issues as the amount of cash received was higher than when the loan was issued.

# Budgetary Entry

None

# Proprietary Entry

**H446**To record in the FX rate change for loans (decrease in allowance/gain).

# Budgetary Entry

Debit	429590	Adjustments to the International Monetary Fund

Credit	462090	Unobligated Funds Exempt From Apportionment - International

Monetary Fund

# Proprietary Entry

Debit	135990	Allowance for Loss on Loans Receivable - International Monetary Fund

Credit	719090	Gains on International Monetary Fund Assets

**H448**To record warrant for FX rate change.

# Budgetary Entry

**H449**To record in the FX rate change for loans (increase in allowance/loss).

# Budgetary Entry

 (Bulletin No. 2018-04) (III AT - 290) (March 2018)

**H450**To record the Letter of Credit for Maintenance of Value due to International Monetary Fund.

# Budgetary Entry

None

# Proprietary Entry

Debit	119306	International Monetary Fund - Receivable/Payable Currency Valuation Adjustment

Credit	119305	International Monetary Fund - Letter of Credit

**H480**To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

# Budgetary Entry